Tree v. United States

Supreme Court

Tree v. United States

102 Ct. Cl. 854

Supreme Court of the United States·Decided June 5, 1944·No. No. 45025·Published

Opinion

Income tax; annual payments received as compromise of claim for dower taxable as income; income taxable to beneficiary under section 162 (b) of the Revenue Act of 1928.

Decided June 5, 1944; plaintiffs not entitled to recover for the years 1930 and 1931 as to payments made to Nancy Perkins Field Tree and plaintiffs entitled to recover for the year 1931 as to capital net loss. Ante, p., 128.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court March 5,1945.

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Income tax; annual payments received as compromise of claim for dower taxable as income; income taxable to beneficiary under section 162 (b) of the Revenue Act of 1928.

Decided June 5, 1944; plaintiffs not entitled to recover for the years 1930 and 1931 as to payments made to Nancy Perkins Field Tree and plaintiffs entitled to recover for the year 1931 as to capital net loss. Ante, p., 128.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court March 5,1945.

Tree v. United States, 102 Ct. Cl. 854 (U.S. 1944).

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