Legal Opinion
Eubank v. Commissioner
Court of Appeals for the Second Circuit
Decided March 25, 1940No. 138PublishedCited by 10 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The question presented is whether renewal commissions payable to a general agent of a life insurance company after the termination of his agency and by him assigned prior to the taxable year must be included in his income despite the assignment.
During part of the year 1924 the petitioner was employed by the Canada Life Assurance Company as its branch manager for the state of Michigan. His compensation consisted of a salary plus certain commissions. His employment terminated on September 1, 1924. Under the terms of his contract he was entitled to renewal commissions on…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Commissioner of Internal Revenue v. FieldCourt of Appeals for the Second Circuit · 1930
- Rossmoore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Helvering v. EubankSupreme Court of the United States · 1941
- Bell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Schneer v. CommissionerUnited States Tax Court · 1991
- Bell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
5 more not listed; retrieve them via the Exa API.