U.S. Court of Appeals for the D.C. Circuit, 1954

Abernethy v. Commissioner of Internal Revenue

U.S. Court of Appeals for the D.C. Circuit · Decided April 1, 1954 · Edgerton, Prettyman, Bazelon

211 F.2d 651; 94 U.S. App. D.C. 41; 45 A.F.T.R. (P-H) 1325; 1954 U.S. App. LEXIS 4474 (Federal Reporter, Second Series)

Counsel

Mr. J. Barrett Carter, Washington, D. C. , for petitioners., Mr. Robert B. Ross, Special Assistant to the Attorney General, Department of Justice, Washington, D. C., a member of the bar of the Supreme Court of Florida, pro hac vice, by special leave of Court, with whom Messrs. Ellis N. Slack and Robert N. Anderson, Special Assistants to the Attorney General, Department of Justice, were on the brief, for respondent. Messrs. Lee A. Jackson and George F. Lynch, Special Assistants to the Attorney General, Department of Justice, and Mr. Christopher A. Ray, Washington, D. C., Special Attorney, Internal Revenue Service, entered appearances for respondent.

Cases that cite this one

6 later published cases cite this decision.

Alden D. Stanton and Louise M. Stanton v. United States (2d Cir. 1959)
Osborne v. Commissioner (United States Tax Court 1995)
Goodwin v. United States (District Court, S.D. Iowa 1994)
Brimm v. Commissioner (United States Tax Court 1968)
Travis T. Wallace, Hazel J. Wallace, C. O. Hambleton and Sallie B. Hambleton v. Commissioner of Internal Revenue (5th Cir. 1955)
Neville v. Brodrick (District Court, D. Kansas 1955)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This is a petition to review a decision of the Tax Court of the United States, which sustained a proposed deficiency in income taxes for 1949 sought to be imposed upon $2,400 paid by Calvary Baptist Church to its retired pastor “as a token of its gratitude and appreciation,” as it was phrased in the first resolution on the subject, adopted in 1941, or “in appreciation of his long and faithful services”, as it was phrased in the later resolution of 1944.

The order of the Tax Court is reversed upon authority of Bogardus v. Commissioner of Internal Revenue, 1 Schall v. Commissioner of Internal Revenue, 2 Mutch v. Commissioner of Internal Revenue, 3 and Hershman v. Kavanagh. 4

Reversed.

. 1937, 302 U.S. 34, 58 S.Ct. 61, 82 L.Ed. 32.

. 5 Cir., 1949, 174 F.2d 893.

. 3 Cir., 1954, 209 F.2d 390.

. D.C.E.D.Mich., 120 F.Supp. 956, June 29, 1953, affirmed per curiam, 6 Cir., 1954, 210 F.2d 654.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.