Legal Opinion
United States v. Hazel B. Kasynski, Formerly Hazel B. Ainsworth
Court of Appeals for the Tenth Circuit
Decided November 1, 1960No. 6343PublishedCited by 31 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
The question is whether payments made to appellee, Kasynski, herein referred to as taxpayer, by the company of which her husband was president prior to his death were excludable gifts under § 22(b)(3) of the Internal Revenue Code of 1939 and § 102(a) of the 1954 Code or gross income within the meaning of § 22 (a) of the 1939 Code and § 61(a) of the 1954 Code, 26 U.S.C.A. §§ 22(a), (b)(3), 61(a), 102(a). The taxpayer reported these payments as income but subsequently filed a claim for refund of the taxes paid and this suit followed. The court below, holding that…
2Cases cited2 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
3Cited by31 opinions
- Olen F. Featherstone and Martha Featherstone v. Max BarashCourt of Appeals for the Tenth Circuit · 1965
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Estate of Martin Kuntz, Sr., Deceased, Isabelle M. Kuntz, and Isabelle M. Kuntz, Individually, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Cadle Co. v. King (In Re King)United States Bankruptcy Court, N.D. Oklahoma · 2002
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