Legal Opinion
Frances E. Latendresse v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 25, 1957No. 11902_1PublishedCited by 27 opinions
1Opinion of the Court
DUFFY, Chief Judge.
The Commissioner determined deficiencies in income tax against the taxpayer claiming she had failed to include in her gross income for the years 1946 to 1949, inclusive, renewal commissions which were paid to her in those years by the Standard Life Insurance Company of Indiana. The Tax Court approved the Commissioner’s determination except it allowed certain deductions for amortization.
The principal question here for decision is whether insurance renewal commissions received by the taxpayer in the years 1946 through 1949 should be included in her gross income for those…
2Cases cited2 opinions
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- David Pleason v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
3Cited by27 opinions
- Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- United States v. Catherine H. EllisCourt of Appeals for the Second Circuit · 1959
- Findlay v. CommissionerUnited States Tax Court · 1962
- Helen Rich Findlay v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
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