Legal Opinion
Commissioner of Internal Revenue v. Twogood's Estate
Court of Appeals for the Second Circuit
Decided February 25, 1952No. 135, Docket 22160PublishedCited by 24 opinions
1Opinion of the Court
CHASE, Circuit Judge.
Frederick John Twogood was employed by the Standard Oil Company of New York in 1912 and worked for that company and its successor companies, to be called his employer, in the North China area until he was interned by the Japanese in the early part of World War II. Upon his release, he returned to the United States and died, a resident of New York, on April 28, 1944.
His employer had in effect during the entire period of his employment a retirement, or pension, plan for its employees which was underwritten and administered by the Metropolitan Life Insurance Company and…
2Cases cited2 opinions
- Higgs v. CommissionerUnited States Tax Court · 1949
- Higgs' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
3Cited by24 opinions
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Fusz v. CommissionerUnited States Tax Court · 1966
- Robert F. Wagner, Jr. v. The United StatesUnited States Court of Claims · 1967
- Davis v. CommissionerUnited States Tax Court · 1956
- Estate of Kinney v. CommissionerUnited States Tax Court · 1963
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