Ostheimer v. United States

KIRKPATRICK, Chief Judge.

The plaintiff, a life insurance agent authorized to act as special agent for the Northwestern Mutual Life Insurance Company and to solicit for the Aetna Life Insurance Company, procured policies with Northwestern on the lives of his former partner, three key employees and his children, as well as one with Aetna on the life of his former partner. He brings this suit to recover the additional tax paid because of the inclusion in his income, by the revenue officials, of the commissions he received from the insurance companies by reason of the issuance of these policies.…