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CARSON v. UNITED STATES

No. 252-59.

317 F.2d 370 (1963)

Nell W. CARSON v. The UNITED STATES.

United States Court of Claims.

May 10, 1963.

Attorney(s) appearing for the Case

John D. Heckert and John McClure, Washington, D. C., for plaintiff. McClure & McClure, Washington, D. C., were on the briefs.

Theodore D. Peyser, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the brief.

Before JONES, Chief Judge, REED, Justice (Ret.), sitting by designation, LARAMORE, DURFEE, and DAVIS, Judges.

DURFEE, Judge.

Plaintiff brings this action for refund of her payment of additional income taxes assessed for the years 1952 through 1956 by the Commissioner of Internal Revenue. The assessment was upon the basis that annual payments made to the widowed plaintiff by a corporation in honor of her deceased husband were not nontaxable "gifts" but were taxable as ordinary income. We are asked by plaintiff to reverse this ruling.

Under section 22(b) (3) of the...

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