| 词条 | Poyner v. Commissioner |
| 释义 |
|Litigants=Poyner v. Commissioner |Court=United States Court of Appeals for the Fourth Circuit |CourtSeal= |ArgueDate=November 21, |ArgueYear=1961 |DecideDate=March 21, |DecideYear=1962 |FullName=Ernest L. Poyner, et al v. Commissioner of Internal Revenue |Citations=301 F.2d [https://law.justia.com/cases/federal/appellate-courts/F2/301/287/29108/ 287] (4th Cir. 1962) 62-1 USTC (CCH) ¶ 9387 |Prior= |Subsequent= |Holding= |Judges=Simon Sobeloff, Morris Ames Soper, J. Spencer Bell |Majority=Sobeloff |JoinMajority=Soper, Bell |LawsApplied=Internal Revenue Code |keywords = {{hlist | Gift}} }} 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) whethor 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
References1. ^{{cite court|litigants=Poyner v. Commissioner|vol=301 F.2d 287|court=4th Cir.|date=1962|url=https://law.justia.com/cases/federal/appellate-courts/F2/301/287/29108/}} External links
| case = Poyner v. Commissioner, 301 F.2d 287 (4th Cir.1962) | courtlistener =https://www.courtlistener.com/opinion/256733/ernest-l-poyner-and-union-trust-company-of-maryland-executors-of-the/ | justia =https://law.justia.com/cases/federal/appellate-courts/F2/301/287/29108/ | other_source1 = OpenJurist | other_url1 =https://openjurist.org/301/f2d/287 | other_source2 = Google Scholar | other_url2 =https://scholar.google.com/scholar_case?case=15670688231992311903{{US-case-law-stub}}{{Tax-stub}} 3 : United States taxation and revenue case law|United States Court of Appeals for the Fourth Circuit cases|1962 in United States case law |
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