# A. C. Ross, District Director of Internal Revenue, Atlanta, Georgia v. Suzanne Odom, Individually and as of the Estate of Benton Odom, Deceased

> Court of Appeals for the Fifth Circuit · September 16, 1968 · 401 F.2d 464

URL: https://www.frixlaw.com/law-library/cases/9453955

## Case

- **Full name:** A. C. ROSS, District Director of Internal Revenue, Atlanta, Georgia, Appellant, v. Suzanne ODOM, Individually and as Executrix of the Estate of Benton Odom, Deceased, Appellee
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** September 16, 1968
- **Citations:** 401 F.2d 464; 22 A.F.T.R.2d (RIA) 5624; 1968 U.S. App. LEXIS 5528
- **Precedential status:** Published
- **Opinion:** Dissent by Fahy
- **Judges:** Brown, Fahy, Dyer
- **Cited by:** 7 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/9453955

## Opinion text

FAHY, Circuit Judge
(dissenting):
I am of opinion that the history of the over-all problem, considered with the language and juxtaposition of the two provisions of the Internal Revenue Code of 1954 to be construed, show a congressional intent, which should control, that the payments to the widow in this case under the Georgia Survivor’s Benefit Program are to be governed for federal income tax purposes by the provisions of Section 101(b) rather than of Section 101(a). For this reason I respectfully dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9453955. Public record. Not legal advice.