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WOLDER v. C.I.R.

Nos. 136, 373 and 374, Dockets 73-1507, 73-1847 and 73-1848.

493 F.2d 608 (1974)

Victor R. WOLDER and Marjorie Wolder, Appellants-Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Cross-Appellant. ESTATE OF Marguerite K. BOYCE et al., Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided February 21, 1974.

Attorney(s) appearing for the Case

Victor R. Wolder, appellant-cross-appellee pro se.

Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., of the United States; Meyer Rothwacks and Carleton D. Powell, Dept. of Justice, Washington, D.C., on the brief), for appellee-cross-appellant and appellant commissioner of Internal Revenue.

Hewitt A. Conway, New York City, N. Y. (John F. Rossi, New York City, of counsel), for appellees Estate of Marguerite K. Boyce, Victor R. Wolder and Manufacturers Hanover Trust Co.

Before FRIENDLY, MANSFIELD and OAKES, Circuit Judges.

OAKES, Circuit Judge:

These two cases, involving an appeal and cross-appeal in the individual taxpayers' case and an appeal by the Commissioner in the estate taxpayer's case, essentially turn on one question: whether an attorney contracting to and performing lifetime legal services for a client receives income when the client, pursuant to the contract, bequeaths a substantial sum to the attorney in lieu of the payment of fees during the client's lifetime. In the individual...

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