Legal Opinion
Morse v. Commissioner
Court of Appeals for the Seventh Circuit
Decided November 28, 1938No. 6665PublishedCited by 5 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
We have before us a petition for review of a decision of the Board of Tax Appeals entered February 25, 1938, determining that the Commissioner correctly asserted an income tax deficiency for the calendar year 1932, in the amount of $5982.24.
Petitioner was the insured in four 20-payment life insurance policies issued by the Commercial Life Insurance Company of Chicago (later taken over by the Old Colony Life Insurance Company), Nos. 2190 issued September 16, 1907, 4268, 4269 and 4270 issued January 26,1910. Each of the policies was in the amount of $10,000 and provided…
2Cases cited11 opinions
- Central Bank of Washington v. HumeSupreme Court of the United States · 1888
- Bingham v. United StatesSupreme Court of the United States · 1935
- Industrial Trust Co. v. United StatesSupreme Court of the United States · 1935
- Kyle v. McGuirkCourt of Appeals for the Third Circuit · 1936
- Mutual Life Insurance v. AllenIllinois Supreme Court · 1904
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3Cited by5 opinions
- Bowers v. CommissionerUnited States Tax Court · 1955
- Quin Morton, of the Estate of D. Holmes Morton, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1972
- Seifried v. ChatzCourt of Appeals for the Seventh Circuit · 1946
- Waller v. WallerAppellate Court of Illinois · 1950
- Bowers v. CommissionerUnited States Tax Court · 1955