NEW YORK, NEW HAVEN AND HARTFORD RAILROAD COMPANY

v.

AGNES SULLIVAN

Citator

Cited By

• Harmsen v. Smith, 542 F.2d 496 (9th Cir. 1976)
  …his holding. See Kimmich v. Potter, 112 F. 2d 135 (2d Cir.), cert. denied, 311 U.S. 653, 61 S.Ct. 47, 85 L.Ed. 418 (1940), reh. denied, 313 U.S. 597, 61 S.Ct. 832, 85 L.Ed. 1550 (1941); Davis v. McFarland, 15 F. 2d 612 (5th Cir. 1926), cert. denied, 273 U.S. 754, 47 S.Ct. 457, 71 L.Ed. 875 (1927); Denicke v. Anglo Calif. Nat’l Bank of San Francisco, 26 F.Supp. 240 (N.D.Cal.1939); Michelsen v. Penney, 10 F.Supp. 537 (S.D.N.Y. 1934). See also, Spalitta v. Nat’l American Bank of New Orleans, 444 F. 2d 291 (5…
• Commissioner of Internal Revenue v. Bonwit, 87 F.2d 764 (2d Cir. 1937)
  …ive away its property in order to gratify an individual; hence there is a presumption that payments beneficial to an employee are intended as additional compensation rather than gifts. Noel v. Parrott, 15 F.(2d) 669, 671 (C.C.A.4), certiorari denied 273 U.S. 754, 47 S.Ct. 457, 71 L.Ed. 875; Fisher v. Commissioner, 59 F. (2d) 192, 193 (C.C.A.2); Yuengling v. Commissioner, 69 F.(2d) 971, 972 (C.C.A. 3). The presumption gains added force from the corporation’s treatment of the payments, in its own tax return…
• Poorman v. Commissioner of Internal Revenue, 131 F.2d 946 (9th Cir. 1942)
  …ner, 6 Cir., 127 F. 2d 953. That payor took deduction in its income tax return of the amount paid over and above salaries is some indication that it intended the payments as compensatory, see Noel v. Parrott, 4 Cir., 15 F. 2d 669, certiorari denied, 273 U.S. 754, 47 S. Ct. 457, 71 L.Ed. 875, and Willkie v. Commissioner, supra. Viewing the case as a whole, we think the following paraphrase of a quotation from the Bogardus case hereinbefore used is appropriate. The whole tone of the situation in the instant…