Legal Opinion
Commissioner of Internal Revenue v. Winslow
Court of Appeals for the First Circuit
Decided July 10, 1940No. 3521PublishedCited by 24 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This is a petition to review a decision of thc Board of Tax Appeals (Winslow v. Commissioner of Int. Rev., 39 B.T.A. 373), and involves income taxes for the year 1934. The Commissioner of Internal Revenue, in determining a deficiency, added to the income reported $2,353.32 of the amount received by the taxpayer under a life insurance contract.
The question before the Board was how much of the $2,581.40 which respondent received from the Equitable' Life Assurance Society of the United States in 1934, under the contract executed between the Society and respondent’s father…
2Cases cited15 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Miller v. United StatesSupreme Court of the United States · 1935
10 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Williams v. DandridgeDistrict Court, D. Maryland · 1969
- United States v. New England Coal and Coke CompanyCourt of Appeals for the First Circuit · 1963
- Suttles v. Northwestern Mutual Life InsuranceSupreme Court of Georgia · 1942
- Hanover Insurance Company, Successor in Interest to Massachusetts Bonding and Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1979
19 more not listed; retrieve them via the Exa API.