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Beggy v. Commissioner of Internal Revenue

UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT.


November 3, 1955

JOHN F. BEGGY AND ROSE A. BEGGY, PETITIONERS
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Before BIGGS, Chief Judge, and MARIS and

Opinion of the Court

Per Curiam: The question is whether certain payments made to the taxpayer John F. Beggy, were gifts within the meaning of Section 22(b) of the Internal Revenue Code or constituted compensation to Beggy and therefore were income within the meaning of Section 22(a). The Tax Court held that the payments were income. We have considered the issue and are convinced that no error was committed by the Tax Court and therefore its decision will be affirmed on the opinion of Judge Murdock, 23 T.C.

19551103

© 1998 VersusLaw Inc.



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