Legal Opinion
Bodine v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 4, 1939No. 6659PublishedCited by 22 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
Upon January 5, 1928, the petitioning taxpayer applied to Sun Life Assurance Company of Canada for an agreement. This application was titled an “Application for a Life Annuity with Death Benefit”. The amount of “death benefit” sought by it was $50,000. The sum of the “premium” was designated as $52,500, and the applicant desired an “annuity” to be paid to him monthly beginning upon February 9, 1928. The application set forth that the “death benefit” was to be paid to Fidelity-Philadelphia Trust Company, as trustee.
Upon January 7, 1928, the premium in the sum specified was…
2Cases cited10 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Aluminum Castings Co. v. RoutzahnSupreme Court of the United States · 1930
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- In re ErbNew York Surrogate's Court · 1929
- United States v. FairbanksCourt of Appeals for the Ninth Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife)Court of Appeals for the Fourth Circuit · 1960
- Arnfeld v. United StatesUnited States Court of Claims · 1958
- Commissioner of Internal Revenue v. MeyerCourt of Appeals for the Sixth Circuit · 1943
- Blum v. HigginsCourt of Appeals for the Second Circuit · 1945
- Phillips v. CommissionerUnited States Tax Court · 1958
17 more not listed; retrieve them via the Exa API.