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.https://leagle.com/images/logo.png
Argued January 13, 1966.
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.
United States Court of Appeals Second Circuit.
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...
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