Case Name: RONALD L. TREE AND NANCY PERKINS FIELD TREE, HIS WIFE, PETITIONERS, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1944-06-05
Citations: 102 Ct. Cl. 854
Docket Number: No. 45025
Parties: RONALD L. TREE AND NANCY PERKINS FIELD TREE, HIS WIFE, PETITIONERS, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 102
Pages: 854–854

Head Matter:
RONALD L. TREE AND NANCY PERKINS FIELD TREE, HIS WIFE, PETITIONERS, v. THE UNITED STATES
[No. 45025]
[Ante, p. 128; 324 U. S. —]

Opinion:
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.