TAXATION-INCOME TAX-TAXABILITY OF PAYMENTS MADE TO WIDOWS OF DECEASED EMPLOYEES

Authors

Douglas L. Mann S.Ed., University of Michigan Law SchoolFollow

Abstract

Payments were made by an employer to the widow of a deceased employee in consideration of services rendered by the employee. Held, the payments were includible in the widow's gross income for federal income tax purposes. I.T. 4027, Int. Rev. Bul., Oct. 16, 1950, 2, 505 CCH ¶6208.

Recommended Citation

Douglas L. Mann S.Ed., TAXATION-INCOME TAX-TAXABILITY OF PAYMENTS MADE TO WIDOWS OF DECEASED EMPLOYEES, 49 Mich. L. Rev. 1085 (1951).
Available at: https://repository.law.umich.edu/mlr/vol49/iss7/18