CARPER v. WALL

Civ. A. No. 2214.

292 F.Supp. 340 (1968)

Elizabeth W. CARPER, Widow, Plaintiff, v. J. E. WALL, District Director of Internal Revenue, Defendant.

United States District Court W. D. North Carolina, Charlotte Division.

October 19, 1968.


Attorney(s) appearing for the Case

Phillip V. Harrell, Mullen, Holland & Harrell, Gastonia, N. C., for plaintiff.

Daniel L. Penner, Atty., Dept. of Justice, Washington, D. C., William Medford, U. S. Atty., Asheville, N. C., and Joseph R. Cruciani, Asst. U. S. Atty., Charlotte, N. C., for defendant.


MEMORANDUM OF DECISION

McMILLAN, District Judge.

This case was tried in Charlotte before a jury and was decided for the defendant upon his motion for a directed verdict.

Elizabeth W. Carper of Gastonia, North Carolina received the sum of $25,000 in $5,000 installments in 1959, 1960 and 1961 from Public Service Corporation of North Carolina, employer of her late husband, Ashby T. Carper. The Director of Internal Revenue excluded the first $5,000 under...

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