Aprill v. Commissioner
United States Tax Court
Payments made to petitioner by the corporation formerly directed by her deceased husband without obligation on the part of the corporation and intended by it, in reliance on I. T. 3329, as a gift to her individually, held not taxable as either compensation for personal services or distribution of profits.
1Opinion of the Court
OPINION.
Opper, Judge:
Our ultimate finding of the gratuitous character of the amounts paid to petitioner by the corporation which her husband had directed disposes in her favor of the only adjustment in issue.
Under either theory by which respondent opposes exclusion of the payments, the present inquiry must be directed to the purpose which motivated the corporation in making them. Bogardus v. Commissioner, 302 U. S. 34. Any services for which compensation could have been intended must have been those of petitioner or her husband. We can not perceive even a remote connection between the…
2Cases cited1 opinion
- Bogardus v. CommissionerSupreme Court of the United States · 1937
3Cited by7 opinions
- Estate of Olsen v. CommissionerCourt of Appeals for the Eighth Circuit · 1962
- Fisher v. United StatesDistrict Court, D. Massachusetts · 1955
- Estate Of W. R. Olsen, DeceasedCourt of Appeals for the First Circuit · 1962
- MacFarlane v. CommissionerUnited States Tax Court · 1952
- Aprill v. CommissionerUnited States Tax Court · 1949
2 more not listed; retrieve them via the Exa API.