Elizabeth J. Froehlinger v. United States
U.S. Court of Appeals for the Fourth Circuit
Elizabeth J. Froehlinger v. United States, 331 F.2d 849 (4th Cir. 1964)
13 A.F.T.R.2d (RIA) 1315
Elizabeth J. Froehlinger v. United States
Opinion
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.
Reference
- Full Case Name
- Elizabeth J. FROEHLINGER, Appellant, v. UNITED STATES of America, Appellee
- Cited By
- 3 cases
- Status
- Published