Tree v. United States

Supreme Court

Tree v. United States

102 Ct. Cl. 854

CourtSupreme Court of the United States

DecidedJune 5, 1944

DocketNo. 45025

StatusPublished

This text of 102 Ct. Cl. 854 (Tree v. United States) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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Bluebook (online)

102 Ct. Cl. 854, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tree-v-united-states-scotus-1944.