John F. Beggy and Rose A. Beggy v. Commissioner of Internal Revenue
This text of 226 F.2d 584 (John F. Beggy and Rose A. Beggy v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The question is whether certain payments made to the taxpayer, John F. Beggy, were gifts within the meaning of Section 22(b) of the Internal Revenue Code, 1939, 26 U.S.C.A. § 22(b), or constituted compensation to Beggy and therefore were income within the meaning of Section 22(a). The Tax Court held that the payments were income. We have considered the issue and are convinced that no error was committed by the Tax Court and therefore its decision will be affirmed on the opinion of Judge Murdock, 23 T.C. 736.
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Cite This Page — Counsel Stack
226 F.2d 584, 48 A.F.T.R. (P-H) 290, 1955 U.S. App. LEXIS 4995, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-f-beggy-and-rose-a-beggy-v-commissioner-of-internal-revenue-ca3-1955.