Legal Opinion
F. E. Card and W. S. Adams v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 13, 1954No. 15005_1PublishedCited by 6 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This appeal is taken to review decisions of the Tax Court of the United States adjudging deficiencies in petitioners’ income tax returns for the calendar year 1945. 20 T.C. 620. The cases were consolidated for hearing before the Tax Court and on appeal to this court.
The sole question on appeal is the correctness of the Tax Court’s ruling that the words “aggregate premiums or consideration paid”, as contained in section 22(b) (2) (A), Internal Revenue Code, 26 U.S.C.A. 1 , mean premiums paid by pe titioners only and not those paid by petitioners’ employer.
The facts…
2Cases cited6 opinions
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Jones v. CommissionerUnited States Tax Court · 1943
- Maverick-Clarke Litho Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Collamer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Mims Hotel Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Wilson John Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Commissioner of Internal Revenue v. Marie M. NewmanCourt of Appeals for the Eighth Circuit · 1957
- Miller v. CommissionerCourt of Appeals for the Eighth Circuit · 1964
- A. T. Miller v. Commissioner Of Internal RevenueCourt of Appeals for the First Circuit · 1964
1 more not listed; retrieve them via the Exa API.