Legal Opinion
Oberwinder v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 6, 1945No. 12963, 12968PublishedCited by 33 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
The petitioners are employees of the D’Arcy Advertising Company, a Missouri corporation, which, in 1940, purchased for and delivered to each petitioner a single premium annuity contract. The Commissioner of Internal Revenue ruled that each of the petitioners realized income during the year 1940 for services rendered, measured by the cost of the annuity contract purchased by his employer and assigned to him. Petitioners seek a review of decisions of the Tax Court affirming the action of the Commissioner.
The facts are stipulated and are identical in both proceedings. On…
2Cases cited10 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
- Helvering v. WinmillSupreme Court of the United States · 1938
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Biddle v. CommissionerSupreme Court of the United States · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Phelan v. Middle States Oil CorporationCourt of Appeals for the Second Circuit · 1946
- Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- State v. PollockSupreme Court of Alabama · 1948
28 more not listed; retrieve them via the Exa API.