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CORASANITI v. UNITED STATES

Civ. No. 13878.

212 F.Supp. 229 (1962)

Anna CORASANITI and John A. Corasaniti and Joseph Corasaniti, Executors of the Estate of Frank Corasaniti, deceased v. UNITED STATES of America.

United States District Court D. Maryland.

December 31, 1962.

Attorney(s) appearing for the Case

Martin Fedder and Michael F. Delea, Baltimore, Md., for plaintiffs.

John M. Hammerman and Bernard J. Schoenberg, Attorneys, Department of Justice, Washington, D. C., and Joseph D. Tydings, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., Baltimore, Md., for defendant.

THOMSEN, Chief Judge.

This is an action for the recovery of income taxes alleged to have been illegally assessed. The question is whether weekly payments by a corporation to a widow for a period of two years in the amount of her deceased husband's salary constituted taxable income to the widow or a gift. This Court will follow the three steps towards reaching a conclusion prescribed by Poyner v. C. I. R., 4 Cir., 301 F.2d 287, 289...

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