Legal Opinion
Mignon Reinecke, Transferee v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 24, 1955No. 15049PublishedCited by 4 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
Carl J. Reinecke owed income-tax deficiencies for the years 1945, 1946 and 1947, amounting to $10,177.74. In January, 1948, he married the petitioner here, Mignon Reinecke. Thereafter, he transferred or assigned to her an insurance annuity contract, issued to him by Phoenix Mutual Life Insurance Co., dated March 25, 1937, and having at the time of the assignment or transfer a cash surrender value exceeding the amount of his income-tax deficiencies.
The insurance annuity contract, which provided for an annual premium payment of $1,220.64, had an endowment maturity date in…
2Cases cited8 opinions
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- United States v. HutchersonCourt of Appeals for the Eighth Circuit · 1951
- Botz v. HelveringCourt of Appeals for the Eighth Circuit · 1943
- Pearlman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
- Judson v. WalkerSupreme Court of Missouri · 1900
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re GuentertUnited States Bankruptcy Court, W.D. Missouri · 1997
- In Re PettigrewUnited States Bankruptcy Court, E.D. Missouri · 1990
- In Re WilliamsUnited States Bankruptcy Court, W.D. Missouri · 1988
- In Re MartinUnited States Bankruptcy Court, E.D. Missouri · 1998