Legal Opinion
Jefferson v. Helvering
Court of Appeals for the D.C. Circuit
Decided February 17, 1941No. 7556PublishedCited by 7 opinions
1Opinion of the Court
VINSON, Associate Justice.
The Board of Tax Appeals has agreed with the Commissioner’s determination that the petitioner has a deficiency in his income tax return for the year 1935, since he is not entitled to deduct, as he did, premium payments on five insurance policies. The Board found the facts as stipulated by the parties. Our statement of the case is based upon the stipulation.
The taxpayer was a member of the Iselin-Jefferson Company partnership. The other partner, William Iselin and Company, also a partnership, furnished most of the capital. The taxpayer furnished his services. The…
2Cases cited5 opinions
- Rieck v. HeinerCourt of Appeals for the Third Circuit · 1928
- Klein v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Parker v. CommissionerUnited States Board of Tax Appeals · 1928
- Barron v. CommissionerUnited States Board of Tax Appeals · 1929
- Rieck v. HeinerDistrict Court, W.D. Pennsylvania · 1927
3Cited by7 opinions
- Carbine v. CommissionerUnited States Tax Court · 1984
- Glassner v. CommissionerUnited States Tax Court · 1965
- Carbine v. CommissionerUnited States Tax Court · 1984
- Glassner v. CommissionerUnited States Tax Court · 1965
- Hanson v. CommissionerUnited States Tax Court · 1970
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