FANNING v. CONLEY

No. 166, Docket 29923.

357 F.2d 37 (1966)

Jane M. FANNING (Formerly Jane M. Husting), Appellee, v. Joseph J. CONLEY, Jr., as District Director of Internal Revenue for the District of Connecticut, Appellant.

United States Court of Appeals Second Circuit.

Decided February 11, 1966.


Attorney(s) appearing for the Case

Thomas Silk, Jr., Atty., Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., Jon O. Newman, U. S. Atty. for Dist. of Connecticut, on the brief), for appellant.

John W. Roberts, Greenwich, Conn. (Ivey, Barnum & O'Mara, Robert C. Barnum, Jr., Greenwich, Conn., on the brief), for appellee.

Before LUMBARD, Chief Judge, and MEDINA and KAUFMAN, Circuit Judges.


KAUFMAN, Circuit Judge:

Once again in this post Commissioner v. Duberstein1 era, we are called upon to review whether a corporate payment to the widow of a deceased employee is excludable from her gross income because it was a "gift."2 After a trial solely on depositions and documentary evidence, Judge McLean found that the disputed disbursement had been prompted by motives of "generosity, admiration and respect...

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