Essenfeld v. Commissioner
United States Tax Court
Amounts received by petitioner from the employer of her deceased husband under the employment contract in effect at his death, held not excludible from her gross income as "life insurance."
1Opinion of the Court
Marian Essenfeld, Petitioner, v. Commissioner of Internal Revenue, Respondent
Essenfeld v. Commissioner
Docket No. 79079
United States Tax Court
37 T.C. 117; 1961 U.S. Tax Ct. LEXIS 42;
October 31, 1961, Filed
Decision will be entered under Rule 50.
Amounts received by petitioner from the employer of her deceased husband under the employment contract in effect at his death, held not excludible from her gross income as "life insurance."
Samuel Byer, Esq., for the petitioner.
Hyman Maron, Esq., for the respondent.
Opper, Judge.
OPPER
A deficiency in petitioner's income tax for the years 1953 and 1954 in…
2Cases cited11 opinions
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- United States v. ChaseSupreme Court of the United States · 1890
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Haynes v. United StatesSupreme Court of the United States · 1957
- Estate of Strauss v. CommissionerUnited States Tax Court · 1949
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