Legal Opinion
United States v. Alden D. Stanton and Louise M. Stanton
Court of Appeals for the Second Circuit
Decided March 23, 1961No. 26665_1PublishedCited by 8 opinions
1Per curiam
We are here called upon once more to review the finding by the district court that payments in the amount of $20,000, made to Alden D. Stanton in 1942 and 1943 by the Corporation of Trinity Church in New York City, were a gift and therefore not taxable as gross income under § 22 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22. The original determination by the district court was reversed by this court. 2 Cir., 1959, 268 F.2d 727. That decision was vacated and the case remanded to the district court by the Supreme Court of the United States for “new and adequate” findings of fact. C. I.…
2Cases cited3 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Alden D. Stanton and Louise M. Stanton v. United StatesCourt of Appeals for the Second Circuit · 1959
- Stanton v. United StatesDistrict Court, E.D. New York · 1960
3Cited by8 opinions
- George R. Tollefsen and Margaret A. Tollefsen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- 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
- Poyner v. CommissionerCourt of Appeals for the Fourth Circuit · 1962
- Poyner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Katherine F. Miller v. Commissioner of Internal Revenue, Joseph M. Detota v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
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