Income Tax Keyed to Lind
Wolder v. Commissioner
Petitioner, Victor Wolder, was an attorney and he entered into an agreement with a client that the client bequeath to him 500 shares of common stock or other security in return for lifetime legal services without charge. The client did leave Petitioner $15,845 in cash and 750 shares of stock. Petitioner argued that the amount is excluded from income.
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