Legal Opinion
Meyer v. United States
Court of Appeals for the Second Circuit
Decided June 1, 1949No. 199, Docket 21257PublishedCited by 14 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The appellant sued to recover a part of the income taxes she paid in the years 1940 and 1941 and this appeal from an adverse judgment presents identical issues for each year. They are whether she was entitled to a deduction for the amounts she paid, under the following circumstances, as premiums on two policies of insurance on the life of her son.
The appellant is the widow of Jonas Meyer who died in 1939 leaving a will in which she was the sole legatee. At the time of his death he was, and for some years had been, a co-partner in business with his, and the appellant’s…
2Cases cited5 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Davis v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
- Lewellyn v. HarbisonCourt of Appeals for the Third Circuit · 1929
- Meyer v. United StatesDistrict Court, S.D. New York · 1948
3Cited by14 opinions
- Mashantucket Pequot Tribe v. State of Connecticut and William A. O'neill, Governor of the State of ConnecticutCourt of Appeals for the Second Circuit · 1990
- Icc Industries, Inc., Icd Group, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Carbine v. CommissionerUnited States Tax Court · 1984
- John D. Carbine and Eleanor W. Carbine v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- United States v. Jose NunezCourt of Appeals for the Second Circuit · 1978
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