Minzer v. Commissioner
United States Tax Court
Held, so-called commissions with respect to life insurance written by an insurance broker on his own life represent merely a reduction in the cost of such insurance to him and do not constitute the realization of taxable income by him within the meaning of the revenue laws.
1Opinion of the Court
Sol and Adele Minzer, Petitioners, v. Commissioner of Internal Revenue, Respondent
Minzer v. Commissioner
Docket No. 63080
United States Tax Court
31 T.C. 1130; 1959 U.S. Tax Ct. LEXIS 223;
March 13, 1959, Filed
Decision will be entered under Rule 50.
Held, so-called commissions with respect to life insurance written by an insurance broker on his own life represent merely a reduction in the cost of such insurance to him and do not constitute the realization of taxable income by him within the meaning of the revenue laws.
Samuel E. Ziegler, Esq., for the petitioners.
Harold D. Rogers, Esq., for the…
Also in this document: Concurrence; Dissent · Harron; Dissent · Train; Dissent · Drennen.
2Cases cited28 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. HorstSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Corliss v. BowersSupreme Court of the United States · 1930
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