Elizabeth J. Froehlinger v. United States
331 F.2d 849, 13 A.F.T.R.2d (RIA) 1315
Opinion
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Elizabeth J. Froehlinger v. United States, 331 F.2d 849, 13 A.F.T.R.2d (RIA) 1315 (4th Cir. 1964).
331 F.2d 849 (Elizabeth J. Froehlinger v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal Revenue
453 F.2d 61 (Second Circuit, 1971)
Fanning v. Conley
243 F. Supp. 683 (D. Connecticut, 1965)