1. Home
  2. Browse Decisions
  3. F.2d
  4. 287 F.2d
  5. 287 F.2d 876 (1961)
 

UNITED STATES v. STANTON

No. 279, Docket 26665.

287 F.2d 876 (1961)

UNITED STATES of America, Appellant, v. Alden D. STANTON and Louise M. Stanton, Appellees.

United States Court of Appeals Second Circuit.

Decided March 23, 1961.

Attorney(s) appearing for the Case

Wayne G. Barnett, Department of Justice, Washington, D. C., Malvern Hill, Jr., Asst. U. S. Atty., Brooklyn, N. Y. (Abbott M. Sellers, Acting Asst. Atty. Gen., and Lee A. Jackson and James P. Turner, Dept. of Justice, Washington, D. C., and Cornelius W. Wickersham, Jr., U. S. Atty., Eastern Dist. of New York, Brooklyn, N. Y., on the brief), for appellant.

Clendon H. Lee, New York City (John C. Farber, William F. Snyder, Theodore Q. Childs and O'Connor & Farber, New York City, on the brief), for appellees.

Before LUMBARD, Chief Judge, and MAGRUDER and WATERMAN, Circuit Judges.

PER 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...

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