Legal Opinion
Central Life Assur. Soc., Mut. v. Com'r of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 13, 1931No. 9134PublishedCited by 29 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals sustaining the Commissioner in the redetermination of deficiencies in the taxes of the petitioner for the taxable years 1921 and 1923 to 1926, inclusive.
The petitioner presents here but one issue. That issue is whether the income covered by these deficiency assessments was truly the income of the petitioner, or was income of stockholders in a stock insurance company which petitioner was organized to take over.
The facts are as follows: The Central Life Assurance Society of the United States was a stock…
2Cases cited8 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Barnes v. AlexanderSupreme Court of the United States · 1914
- Bettendorf v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Mitchel v. BowersCourt of Appeals for the Second Circuit · 1926
- Shellabarger v. CommissionerCourt of Appeals for the Seventh Circuit · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Moore v. CommissionerCourt of Appeals for the Seventh Circuit · 1941
- Lashells' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Bryant v. CommissionerUnited States Tax Court · 1966
- Northern Trust Co. Of Chicago v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Vermont Transit Co. v. CommissionerUnited States Tax Court · 1953
24 more not listed; retrieve them via the Exa API.