Legal Opinion
First Nat. Bank & Trust Co. v. Jones
District Court, W.D. Oklahoma
Decided December 31, 1943No. 1090PublishedCited by 4 opinions
1Opinion of the Court
BROADDUS, District Judge.
The court finds:
1. The facts stipulated by the parties.
2. H. C. Tyrrell, in 1932 and 1933 and prior .thereto, was indebted to the plaintiff, the taxpayer, in a sum slightly less than $300,000. Among other collateral for the payment of this indebtedness were certain life insurance policies on the life of Tyrrell. In 1933, the plaintiff paid as premiums on said policies on January 7, 1933, $564.60, January 13, 1933, $752.65, February 25, 1933, $163.38, March 24, 1933, $3,291.12, or a total of $4,771.75. Notes were taken for these payments but it does not appear whether…
2Cases cited8 opinions
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Hills v. United StatesUnited States Court of Claims · 1931
- Pacific Mills v. NicholsCourt of Appeals for the First Circuit · 1934
- Moore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Commissioner of Internal Revenue v. The Charleston Nat. Bank, Charleston, W. VaCourt of Appeals for the Fourth Circuit · 1954
- Charleston National Bank v. CommissionerUnited States Tax Court · 1953
- Charleston Nat'l Bank v. CommissionerUnited States Tax Court · 1953
- Charleston Nat'l Bank v. CommissionerUnited States Tax Court · 1953