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Wolder v. Commissioner
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Wolder v. Commissioner : ウィキペディア英語版
Wolder v. Commissioner

''Wolder v. Commissioner'', 493 F.2d 608 (1974) the United States Court of Appeals for the Second Circuit decided whether 26 U.S.C. 102(a)’s exclusion of “bequests” from gross income included those made in consideration for services and whether the “detached and disinterested” standard applied to gifts made at death-time.
== Facts ==
Victor R. Wolder represented Marguerite K. Boyce as her attorney. In a written agreement with Boyce, Wolder agreed to render legal services “from time to time as long as both… shall live and not to bill her for such services.” In exchange, Boyce promised to make a codicil to her will giving Wolder stock or securities from her estate. Wolder provided legal services without billing Boyce and she revised her will, bequeathing to him $15,845 and 750 shares of stock.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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