ESSENFELD v. C. I. R.

No. 43, Docket 27529.

311 F.2d 208 (1962)

Marian ESSENFELD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided December 7, 1962.


Attorney(s) appearing for the Case

Samuel Byer, New York City, for petitioner-appellant.

John M. Brant, Attorney, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Meyer Rothwacks, Attorney, Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before MEDINA, SMITH and KAUFMAN, Circuit Judges.


J. JOSEPH SMITH, Circuit Judge.

Petitioner's husband, David Essenfeld, on March 1, 1951 entered into an employment agreement with Supreme Sunrise Food Exchange, Inc., which hired him for 10 years, set his salary at fixed amounts plus a percentage of net profits above a certain sum, provided for payment upon his death while employed to his widow, or children if his wife predeceased him, of $25,000 per year for two years, and provided for termination of the contract...

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