Case ID: us-ct-cl_102/html/0854-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

RONALD L. TREE AND NANCY PERKINS FIELD TREE, HIS WIFE, PETITIONERS, v. THE UNITED STATES
    [No. 45025]
    
      [Ante, p. 128; 324 U. S. —]
   Income tax; annual payments received as compromise of claim for dower taxable as income; income taxable to beneficiary under section 162 (b) of the Revenue Act of 1928.

Decided June 5, 1944; plaintiffs not entitled to recover for the years 1930 and 1931 as to payments made to Nancy Perkins Field Tree and plaintiffs entitled to recover for the year 1931 as to capital net loss. Ante, p., 128.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court March 5,1945.