Wolder v. Commissioner

Wolder v. Commissioner, 493 F.2d 608 (2d Cir. 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.