# A.M. And Antoinette B. Jacob v. Charles A. Donnelly, Formerly Collector of Internal Revenue at New Orleans

> Court of Appeals for the Fifth Circuit · March 20, 1967 · 374 F.2d 503

URL: https://www.frixlaw.com/law-library/cases/275150

## Case

- **Full name:** A. M. and Antoinette B. JACOB, Appellants, v. Charles A. DONNELLY, Formerly Collector of Internal Revenue at New Orleans, Appellee
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** March 20, 1967
- **Citations:** 374 F.2d 503; 19 A.F.T.R.2d (RIA) 1075; 1967 U.S. App. LEXIS 7052
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Hutcheson, Bell, Godbold
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/275150

## Opinion text

PER CURIAM:
Taxpayer contends that a distribution received by him January 1, 1950, from an employees’ pension trust fund should be taxed at long term capital gains rates. To succeed in this contention, taxpayer has the burden to establish that the distribution was paid “on account of the employee’s separation from the service” of his employer. Section 165 (b), Internal Revenue Code of 1939, 26 U.S.C. Sec. 165 (b) (1952 ed.). The district court sitting without a jury found as a fact that the distribution was paid by reason of a ruling by the Commissioner that the pension plan no longer qualified for exemption and not by reason of the employee’s separation from the service ; accordingly, taxpayer’s claim for refund was denied. 218 F.Supp. 845 (E.D. La.1963). After a careful review of the record, we are convinced such a finding is not clearly erroneous. Fed.R.Civ.P. 52(a). The judgment is affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/275150. Public record. Not legal advice.