Legal Opinion
Marian Essenfeld v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 7, 1962No. 43, Docket 27529PublishedCited by 27 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge.
Petitioner’s husband, David Essenfeld, on March 1, 1951 entered into an employment agreement with Supreme Sunrise Food Exchange, Inc., which hired him for 10 years, set his salary at fixed amounts plus a percentage of net profits above a certain sum, provided for payment upon his death while employed to his widow, or children if his wife predeceased him, of $25,000 per year for two years, and provided for termination of the contract on 6 months incapacity, with payments of $25,000 per year in monthly installments for two years, any balance on his death to go to…
2Cases cited2 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
3Cited by27 opinions
- In Re Gusam Restaurant Corp., D/B/A Heads & Tails, Debtor. Gusam Restaurant Corp., D/B/A Heads & Tails v. Jules v. Speciner, Esq.Court of Appeals for the Second Circuit · 1984
- Rollert Residuary Trust v. CommissionerUnited States Tax Court · 1983
- Bulk Oil (U.S.A.), Inc. v. Sun Oil Trading Co.Court of Appeals for the Second Circuit · 1983
- Alexander v. CommissionerUnited States Tax Court · 1995
- Estate of O'Connor v. CommissionerUnited States Tax Court · 1977
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