HATCH v. COMMISSIONER OF INTERNAL REVENUE

No. 187, Docket 21758.

190 F.2d 254 (1951)

HATCH v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 29, 1951.


Attorney(s) appearing for the Case

Chadbourne, Hunt, Jaeckel & Brown, New York City (William M. Chadbourne and John B. Whalen, New York City, of counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and Melva M. Graney, Special Assts. to the Atty. Gen., for respondent.

Before SWAN, CHASE and FRANK, Circuit Judges.


SWAN, Circuit Judge.

The petitioner is the widow and sole legatee of Frederic H. Hatch, who died April 2, 1930. Among the decedent's assets was a contract, dated May 19, 1928, by the terms of which Frederic H. Hatch & Co., a corporation, agreed to employ him for ten years at an annual salary of $30,000 and, in the event of his death, agreed to pay the annual salary to his estate for ten years beginning on the date of death. The corporation also assumed an obligation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases