SIMPSON v. UNITED STATES

Nos. 12275, 12276.

261 F.2d 497 (1958)

Gladys W. SIMPSON, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

November 7, 1958.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Kenneth E. Levin, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Marks Alexander, U. S. Atty., Springfield, Ill., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., for defendant-appellant.

Albert G. Webber, III, Decatur, Ill., Richard J. Welsh, Decatur, Ill., for plaintiff-appellee.

Before FINNEGAN, SCHNACKENBERG and PARKINSON, Circuit Judges.


SCHNACKENBERG, Circuit Judge.

Defendant1 has appealed from a judgment entered in the district court in favor of plaintiff,2 in her suit against the government to recover part of her income tax paid for the year 1951, on the ground that a payment of $33,750 to her from the Mueller Company, of which her deceased husband had been an executive, was not income but was a gift under the exclusion provisions of section...

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