ELIZABETH J. FROEHLINGER, APPELLANT,
v.
UNITED STATES OF AMERICA, APPELLEE
ELIZABETH J. FROEHLINGER, APPELLANT,
UNITED STATES OF AMERICA, APPELLEE
331 F.2d 849
United States Court of Appeals for the Fourth Circuit (1964)
Cited by 3 cases
Opinion of the Court
PER CURIAM.
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Greentree v. United States, 338 F.2d 946 (4th Cir. 1964)
-
Est. of Sydney J. Carter v. Commissioner OF Internal Revenue, 453 F.2d 61 (2d Cir. 1971)
-
Jensen v. United States, 511 F.2d 265 (5th Cir. 1975)
Authorities Cited
- Commissioner of Internal Revenue v. Duberstein et ux., 363 U.S. 278 (U.S. 1960)
- Poyner v. Commissioner OF Internal Revenue, 301 F.2d 287 (4th Cir. 1962)