PER CURIAM.
This is a petition to review a decision of the Tax Court. The question presented is whether a lump sum payment to the decedent in 1947 from an employees' pension trust established by his employer was taxable to him as a capital gain or as if it were an annuity. The payment was made to the decedent upon his certification that he had reached the retirement age of 70 years but it appeared that he thereafter continued to render some services to his employer...
Let's get started
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.