Legal Opinion
United States v. Drescher
Court of Appeals for the Second Circuit
Decided February 16, 1950No. 111, Docket 21427PublishedCited by 21 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This appeal brings up for review an action against the United States to recover additional income taxes for the years 1939 and 1940 which the plaintiff asserts were illegally assessed and collected. He was an officer and director of Bausch & Lomb Optical Company, and in each of the taxable years the Company purchased from an insurance -company at a cost of $5,000 a single premium annuity contract naming him as the annuitant. The taxes in dispute resulted from the Commissioner’s including such cost as additional compensation received by the plaintiff in the year when the…
2Cases cited15 opinions
- Stone v. WhiteSupreme Court of the United States · 1937
- Avery v. CommissionerSupreme Court of the United States · 1934
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Brodie v. CommissionerUnited States Tax Court · 1942
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- The Denver & Rio Grande Western Railroad Company, a Corporation v. The United StatesUnited States Court of Claims · 1963
- Goldsmith v. United StatesUnited States Court of Claims · 1978
- Anastasio v. CommissionerUnited States Tax Court · 1977
16 more not listed; retrieve them via the Exa API.