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UNITED STATES v. PIXTON

No. 20229.

326 F.2d 626 (1964)

UNITED STATES of America, Appellant, v. Mabel Carroll PIXTON, Individually, et al., Appellees.

United States Court of Appeals Fifth Circuit.

January 7, 1964.

Attorney(s) appearing for the Case

Vernol R. Jansen, Jr., U. S. Atty., Mobile, Ala., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Giora Ben-Horin, Attys., Dept. of Justice, Washington, D. C., for appellant.

Gordon B. Kahn, Sam W. Pipes, III, Irwin W. Coleman, Jr., Mobile, Ala., Lyons, Pipes & Cook, Mobile, Ala., of counsel, for appellees.

Before RIVES, WISDOM, and GEWIN, Circuit Judges.

WISDOM, Circuit Judge.

In this tax case we are called upon to review the district court's holding that a "widow's bonus", salary continuation payment, was an excludable gift under Section 102(a) of the 1954 Code rather than taxable income of employees' death benefits under Section 61(a).1 We affirm.

The facts are stipulated. For many years, Marvin Pixton was an officer and director of the Ingalls Iron Works Company of Alabama....

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