Legal Opinion
Samuel B. Peters v. Francis R. Smith, Collector of Internal Revenue, United States of America, Intervenor
Court of Appeals for the Third Circuit
Decided April 11, 1955No. 11473_1PublishedCited by 27 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
The appellant Peters brought this action against the Collector of Internal Revenue to recover an alleged overpayment of 1946 income tax in the amount of $13,108.39. Answering special interrogatories, a jury found for the plaintiff. But notwithstanding the verdict, the court entered judgment for the Collector. The primary question here is whether the evidence created a jury issue on appellant’s contention that certain payments by his former employer constituted gifts to him rather than taxable income.
There is no dispute as to the series of events which created this…
2Cases cited6 opinions
- Montgomery Ward & Co. v. DuncanSupreme Court of the United States · 1940
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Marsh v. Illinois Cent. R. Co.Court of Appeals for the Fifth Circuit · 1949
- Commissioner of Internal Revenue v. Glenshaw Glass Co. Commissioner of Internal Revenue v. William Goldman Theatres, IncCourt of Appeals for the Third Circuit · 1954
- Peters v. SmithDistrict Court, E.D. Pennsylvania · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Portage II and Portage IV v. Bryant Petroleum Corp., Dr. Clarke N. SimmCourt of Appeals for the Sixth Circuit · 1990
- Louis W. Silverii, Administrator of the Estate of Dominick J. Mash, Deceased v. Wilson Kramer and John W. PriceCourt of Appeals for the Third Circuit · 1963
- Fifth Ave. Coach Lines,Inc. v. CommissionerUnited States Tax Court · 1959
- Peter J. Zegan v. Central Railroad Company of New JerseyCourt of Appeals for the Third Circuit · 1959
22 more not listed; retrieve them via the Exa API.