DIMOCK, District Judge.
This action to recover income tax is based upon the theory that the fund taxed was a gift and thus exempt under section 22(b) (3) of the Internal Revenue Code of 1939, as amended, 53 Stat. 10, 26 U.S.C. § 22(b) (3) (1946).
The amount in question was paid to plaintiff Betty Rodner after the death of her husband Harold Rodner by his employer Warner Bros. Service Corp. She included the amount as taxable income in an income tax return...
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