Legal Opinion
Commissioner of Internal Revenue v. Oates
Court of Appeals for the Seventh Circuit
Decided November 4, 1953No. 10822PublishedCited by 49 opinions
1Opinion of the Court
LINDLEY, Circuit Judge.
The Commissioner of Internal Revenue seeks to reverse the decision of the Tax Court reported in 18 T.C. 570. In view of the fact that the findings of the trial court are full and complete and are, as we believe, fully sustained by the evidence, we shall try to avoid needless reiteration.
As appears more fully in the reported decision, the amount of the compensation of a general agent of the Northwestern Life Insurance Company, such as the taxpayer, depends not only on the amount paid as initial premium on a policy but also, in a lesser degree, upon the renewal premiums…
2Cases cited8 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. EubankSupreme Court of the United States · 1941
- Massachusetts Mutual Life Insurance v. United StatesSupreme Court of the United States · 1933
- Musselman Hub-Brake Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Albertson's, Inc. v. CommissionerUnited States Tax Court · 1990
- Basila v. CommissionerUnited States Tax Court · 1961
- Cohen v. CommissionerUnited States Tax Court · 1974
- United States v. Catherine H. EllisCourt of Appeals for the Second Circuit · 1959
- John E. Reed v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1983
44 more not listed; retrieve them via the Exa API.