Essenfeld v. Commissioner
United States Tax Court
Amounts received by petitioner from the employer of her deceased husband under the employment contract in effect at his death, held not excludible from her gross income as "life insurance."
1Opinion of the Court
OPINION.
OppeR, Judge:
Petitioner’s sole contention is that the payments in controversy should be excluded from her taxable income as being “life insurance.” To whatever extent a death benefit provision in an employment contract may be similar to a conventional policy of life insurance, see Commissioner v. Treganowan, 183 F. 2d 288 (C.A. 2, 1950), reversing 13 T.C. 159 (1949), certiorari denied 340 U.S. 853, Congress has created an unavoidable distinction between the two in their tax treatment1 by enacting two separate subdivisions of the same section applying to each separately. See Haynes v.…
2Cases cited10 opinions
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- United States v. ChaseSupreme Court of the United States · 1890
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Haynes v. United StatesSupreme Court of the United States · 1957
- Estate of Strauss v. CommissionerUnited States Tax Court · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Rollert Residuary Trust v. CommissionerUnited States Tax Court · 1983
- Alexander v. CommissionerUnited States Tax Court · 1995
- Estate of O'Connor v. CommissionerUnited States Tax Court · 1977
- Estate of Hugh Gordon Miller, Deceased, Allen Gordon Miller, Edwin Schroff and Helen T. Ives v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Edna Allen Miller, Deceased, Allen Gordon Miller and Erwin SchroffCourt of Appeals for the Third Circuit · 1968
- Miller v. CommissionerUnited States Tax Court · 1967
15 more not listed; retrieve them via the Exa API.