TAXATION-INCOME TAX-TAXABILITY OF PAYMENTS MADE TO WIDOWS OF DECEASED EMPLOYEES

Payments were made by an employer to the widow of a deceased employee in consideration of services rendered by the employee. Held, the payments were includible in the widow\u27s gross income for federal income tax purposes. I.T. 4027, Int. Rev. Bul., Oct. 16, 1950, 2, 505 CCH ¶6208

CONFLICT OF LAWS-WRONGFUL DEATH-SUIT BY FOREIGN ADMINISTRATION

Plaintiff, an administrator appointed by an Illinois probate court, brought suit in Michigan under the Indiana death act1 to recover for the wrongful death of decedent which resulted from an accident occurring in Indiana. The trial court sustained defendant\u27s motion to dismiss on the ground that plaintiff had no standing to sue in a Michigan court. Held, reversed. The rule barring actions brought by foreign administrators does not apply to suits brought under the usual type of wrongful death act. Howard v. Pulver, (Mich. 1951) 45 N.W. (2d) 530

TAXATION-INCOME TAX-TAXABILITY OF PAYMENTS MADE TO WIDOWS OF DECEASED EMPLOYEES

Payments were made by an employer to the widow of a deceased employee in consideration of services rendered by the employee. Held, the payments were includible in the widow\u27s gross income for federal income tax purposes. I.T. 4027, Int. Rev. Bul., Oct. 16, 1950, 2, 505 CCH ¶6208

CONFLICT OF LAWS-WRONGFUL DEATH-SUIT BY FOREIGN ADMINISTRATION

Plaintiff, an administrator appointed by an Illinois probate court, brought suit in Michigan under the Indiana death act1 to recover for the wrongful death of decedent which resulted from an accident occurring in Indiana. The trial court sustained defendant\u27s motion to dismiss on the ground that plaintiff had no standing to sue in a Michigan court. Held, reversed. The rule barring actions brought by foreign administrators does not apply to suits brought under the usual type of wrongful death act. Howard v. Pulver, (Mich. 1951) 45 N.W. (2d) 530