Wolder v. Commissioner
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Wolder v. Commissioner, 493 F.2d 608 (2d Cir. 1974)[1] the United States Court of Appeals for the Second Circuit decided whether 26 U.S.C. 102(a)'s exclusion of "bequests" from gross income[2] included those made in consideration for services and whether the "detached and disinterested" standard applied to gifts made at death-time.[3]
Quick Facts Wolder v. Commissioner, Court ...
Wolder v. Commissioner | |
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Court | United States Court of Appeals for the Second Circuit |
Full case name | Wolder v. Commissioner |
Argued | December 19, 1973 |
Decided | February 21, 1974 |
Citation(s) | 493 F.2d 608 (2d Cir. 1974) 74-1 USTC (CCH) ¶ 12,982 74-1 USTC (CCH) ¶ 9266 |
Case history | |
Prior history | 58 T.C. 974 |
Court membership | |
Judge(s) sitting | Henry Friendly, Walter Roe Mansfield, James Lowell Oakes |
Case opinions | |
Majority | Oakes, joined by Friendly, Mansfield |
Laws applied | |
Internal Revenue Code |
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