Legal Opinion
Katharine T. Hyde v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 5, 1962No. 218, Docket 27145PublishedCited by 29 opinions
1Opinion of the Court
LEONARD P. MOORE, Circuit Judge.
Katharine T. Hyde brings this petition to review a decision of the Tax Court which sustained the Commissioner’s determination of a deficiency in her income tax for the years 1954 and 1955. The alleged deficiency resulted from the failure of petitioner to include in her income for these years the amount of insurance premiums paid by her husband on certain life insurance policies which had been irrevocably assigned by him to her, pursuant to the terms of a separation agreement. The only question raised by this petition is whether these premium payments should…
2Cases cited17 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Carmichael v. CommissionerUnited States Tax Court · 1950
- Lehman v. CommissionerUnited States Tax Court · 1951
12 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Taylor v. CommissionerUnited States Tax Court · 1965
- Richard E. And Helen v. Stevens v. Commissioner of Internal Revenue, Wanda Z. Stevens v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Brodersen v. CommissionerUnited States Tax Court · 1971
24 more not listed; retrieve them via the Exa API.