POYNER v. C. I. R.

No. 8350.

301 F.2d 287 (1962)

Ernest L. POYNER and Union Trust Company of Maryland, Executors of the Estate of Mervin G. Pierpont, Deceased, and Lallah R. Pierpont, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 21, 1962.


Attorney(s) appearing for the Case

Mannes F. Greenberg and John S. McDaniel, Jr., Baltimore, Md. (John W. Cable, III, Baltimore, Md., on the brief), for petitioners.

Wayne G. Barnett, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and John B. Jones, Jr., and Daniel K. Mayers, Attys., Dept. of Justice, on the brief), for respondent.

Before SOBELOFF, Chief Judge, and SOPER and J. SPENCER BELL, Circuit Judges.


SOBELOFF, Chief Judge.

Not the least of the difficulties often faced by a recently widowed woman is the loss of her husband's financial support. However, for many widows of ranking employees in companies, this cause for worry has been alleviated by the practice of the employer making payments to the widow for limited periods following the husband's death, frequently by continuing to pay her the salary her husband would have received had he lived. The Commissioner...

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