Poyner v. Commissioner

From Wikipedia, the free encyclopedia

Poyner v. Commissioner
CourtUnited States Court of Appeals for the Fourth Circuit
Full case nameErnest L. Poyner, et al v. Commissioner of Internal Revenue
ArguedNovember 21, 1961
DecidedMarch 21, 1962
Citation(s)301 F.2d 287 (4th Cir. 1962)
62-1 USTC (CCH) ¶ 9387
Court membership
Judge(s) sittingSimon Sobeloff, Morris Ames Soper, J. Spencer Bell
Case opinions
MajoritySobeloff, joined by Soper, Bell
Laws applied
Internal Revenue Code
Keywords

Poyner v. Commissioner 301 F.2d 287 (4th Cir.1962)[1] is a United States tax law case that discusses whether "special death benefits" paid to an employee's widow are exempt from taxes as a gift under §102(a).

It produces five factors as a pertinent test:

(1) whether the payments were made to the spouse of the deceased shareholder, not to his estate;

(2) whether the payor had been under no obligation to make the payments and had, in fact, decided on previous occasions not to make payments to persons qualified;

(3) whether the company derived benefit of an economic nature from the payments;

(4) whether the recipient had ever performed any services for the company;

(5) whether the services of the deceased employee had been fully compensated during his lifetime.

Citations[edit]

References[edit]

  1. ^ Poyner v. Commissioner, 301 F.2d 287 (4th Cir. 1962).

External links[edit]