Legal Opinion
Commissioner of Internal Revenue v. Meyer
Court of Appeals for the Sixth Circuit
Decided December 9, 1943No. 9439PublishedCited by 21 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
On December 13, 1935, respondent, Peter H. Meyer, Jr., then fifty-nine years of age, paid $55,000 to the Prudential Insurance Company of America, and received from that company in form a single premium life insurance policy of $50,000 with respondent, Cordelia Meyer, his wife, as beneficiary, and in form an annuity contract, both on his life. The insurance company allocated $35,642 out of the $55,000 as the premium on the alleged life insurance policy and $19,358 to the purchase of the annuity. On December 30, 1935, on the written request of the insured, the insurance…
2Cases cited10 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Burnet v. LoganSupreme Court of the United States · 1931
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Helvering v. Le GierseSupreme Court of the United States · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Thomas Kerr and Barbara Kerr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Kerr v. CommissionerUnited States Tax Court · 1962
- Shimota v. United StatesUnited States Court of Claims · 1990
- United States v. Jerome Kalishman, Trustee in Bankruptcy of Seymour Wallas and Company, BankruptCourt of Appeals for the Eighth Circuit · 1965
16 more not listed; retrieve them via the Exa API.