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UNITED STATES v. ALLINGER

No. 13900.

275 F.2d 421 (1960)

UNITED STATES of America, Appellant, v. Emma A. ALLINGER, Individually, and Emma A. Allinger, Ruth E. Gibson and G. Lincoln Gibson, Jr., as Trustees under the Will of Charles E. Allinger, Deceased, Appellees.

United States Court of Appeals Sixth Circuit.

March 3, 1960.

Attorney(s) appearing for the Case

Joseph Kovner, Dept. of Justice, Washington, D. C., Charles K. Rice, Atty. Gen., Lee A. Jackson and James P. Turner, Dept. of Justice, Washington, D. C., Frederick W. Kaess, U. S. Atty., Elmer L. Pfeifle, Jr., Detroit, Mich., on brief, for appellant.

William H. Baldwin, Detroit, Mich., Frank H. Boos, of Baldwin, Boos & Baldwin, Detroit, Mich., on brief, for appellees.

Before CECIL and WEICK, Circuit Judges, and KENT, District Judge.

PER CURIAM.

The sole question in this case is whether the sum of $35,000 paid by The Chas. A. Strelinger Company to Emma A. Allinger, widow of Charles E. Allinger, is taxable income or exempt as gifts under Section 22(b) (3) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22 (b) (3).

The facts are not really disputed and according to the "findings" of the Trial Judge are briefly as follows: The Strelinger Company is a corporation organized under the...

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