Legal Opinion
Allis v. La Budde
Court of Appeals for the Seventh Circuit
Decided June 15, 1942No. 7857PublishedCited by 14 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
The question presented by this appeal is whether certain installment payments received by appellant in the tax years of 1934 and 1935, under a life insurance contract, should be included in her gross income for taxing purposes for those years. The District Court rendered judgment against her in her suit to recover taxes alleged to have been illegally assessed against and collected from her.
The facts were all stipulated. Appellant was the benehciary of six policies having a total face value of $251,000, issued on the life of her husband .who died in 1918. The policies…
2Cases cited6 opinions
- Morrill v. JonesSupreme Court of the United States · 1883
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. WinslowCourt of Appeals for the First Circuit · 1940
- Corner Broadway-Maiden Lane v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. BartlettCourt of Appeals for the Second Circuit · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- The Inter-State National Bank of Kansas City v. Frank Luther, Trustee, Matter of Garden Grain & Seed Company, Inc., BankruptCourt of Appeals for the Tenth Circuit · 1955
- Commissioner of Internal Revenue v. PierceCourt of Appeals for the Second Circuit · 1944
- Kaufman v. United StatesCourt of Appeals for the Fourth Circuit · 1942
- Jones v. CommissionerUnited States Tax Court · 1954
- Clarence B. Jones and Nancy Brown Jones v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
9 more not listed; retrieve them via the Exa API.