Elizabeth J. Froehlinger, Appellant, v. United States of America, Appellee, 331 F.2d 849 (4th Cir. 1964)

Annotate this Case
US Court of Appeals for the Fourth Circuit - 331 F.2d 849 (4th Cir. 1964) Argued November 11, 1963
Decided April 20, 1964

Joshua W. Miles and D. Sylvan Friedman, Baltimore, Md., for appellant.

Alec A. Pandaleon, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attorneys, Department of Justice, Joseph D. Tydings, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., on brief), for appellee.

Before HAYNSWORTH, Circuit Judge, and BARKSDALE and CRAVEN, District Judges.


It was for the district court to determine the ultimate issue of fact as to whether or not the payment was a gift or compensation. It found as a fact that the payment was compensation. Froehlinger v. United States, 217 F. Supp. 13 (D.C.Md. 1963). That finding of ultimate fact is binding upon us. Commissioner v. Duberstein, 363 U.S. 278, 80 S. Ct. 1190, 4 L. Ed. 2d 1218 (1960); Poyner v. C. I. R., 301 F.2d 287 (4th Cir. 1962).