Elizabeth J. Froehlinger v. United States

Fourth Circuit

Elizabeth J. Froehlinger v. United States

331 F.2d 849, 13 A.F.T.R.2d (RIA) 1315

CourtCourt of Appeals for the Fourth Circuit

DecidedApril 20, 1964

Docket9093

StatusPublished

Cited by3 cases

This text of 331 F.2d 849 (Elizabeth J. Froehlinger v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Elizabeth J. Froehlinger v. United States, 331 F.2d 849, 13 A.F.T.R.2d (RIA) 1315 (4th Cir. 1964).

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Opinion

PER CURIAM.

It was for the district court to determine the ultimate issue of fact as to whether or not the payment was a gift or compensation. It found as a fact that the payment was compensation. Froehlinger v. United States, 217 F.Supp. 13 (D.C.Md. 1963). That finding of ultimate fact is binding upon us. Commissioner v. Du-berstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960); Poyner v. C. I. R., 301 F.2d 287 (4th Cir. 1962).

Affirmed.

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PER CURIAM.

It was for the district court to determine the ultimate issue of fact as to whether or not the payment was a gift or compensation. It found as a fact that the payment was compensation. Froehlinger v. United States, 217 F.Supp. 13 (D.C.Md. 1963). That finding of ultimate fact is binding upon us. Commissioner v. Du-berstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960); Poyner v. C. I. R., 301 F.2d 287 (4th Cir. 1962).

Affirmed.

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331 F.2d 849, 13 A.F.T.R.2d (RIA) 1315, Counsel Stack Legal Research, https://law.counselstack.com/opinion/elizabeth-j-froehlinger-v-united-states-ca4-1964.

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