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ESTATE OF CARTER v. C. I. R.

No. 40, Docket 71-1201.

453 F.2d 61 (1971)

ESTATE of Sydney J. CARTER, Deceased (a/k/a Sydney J. Canter), et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided December 14, 1971.

Attorney(s) appearing for the Case

Michael S. Feinman, New York City, Stuart M. Berkman, New York City, of counsel, for appellants.

William M. Brown, Jr., Washington, D. C. (Meyer Rothwacks, Elmer J. Kelsey, Attys., Tax Division, Department of Justice, Washington, D. C., and Johnnie M. Walters, Asst. Atty. Gen., of counsel), for appellee.

Before FRIENDLY, Chief Judge, FEINBERG, Circuit Judge, and DAVIS, Associate Judge.

FRIENDLY, Chief Judge:

The taxpayers' appeal from a judgment of the Tax Court, 29 CCH Tax Ct.Mem. 1407 (1970), raises the frequently litigated question whether payments by an employer to the widow of a deceased employee constituted compensation to the latter, includible as gross income under I.R.C. § 61(a), or a gift to the survivor, excludible under § 102(a).

Sydney J. Carter had been employed by the New York City financial house of Salomon Bros...

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