¶1dissenting: Being of the opinion that United States v. Carter, 19 Fed. (2d) 121, is the correct statement of law that should govern in the present case, and feeling that Commissioner v. Winslow, 113 Fed. (2d) 418, is by analogy also good authority in support of petitioner’s position, I respectfully dissent.
14 T.C. 237
Hatch v. Commissioner
Decided February 16, 1950
United States Tax Court · decided 1950-02-16
In 1928 the petitioner's husband entered into an employment agreement with a recently organized corporation under which he was to… Held: That the above agreement and the rights thereunder, not the periodic payments thereafter received pursuant to the agreement, constituted property received by bequest within the meaning of section 22 (b) (3) of the Internal Revenue Code, and that the excess of the payments received by petitioner over and above the fair market value of…
Cited by 14 later decisions — most recently February 1966
3 federal appellate ·
Good law ✅— No negative treatment on recordhow we know
Decision will be entered under Rule 50 · Decided 1950-02-16
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