Plaintiff husband managed the property of the Trinity Church (Manhattan) until a corporation was formed which took over that work.

When plaintiff husband resigned, the corporation gave him a gratuity in appreciation of his services.

Here, because plaintiff husband's duties were exclusively financial, and there was no evidence that personal affection entered into the payment, it could be assumed that the payment was the result of the corporation's satisfaction for services.

Text of Stanton v. United States, 268 F.2d 727 (2d Cir.

1959) is available from: CourtListener Justia OpenJurist Google Scholar