Legal Opinion

Golden v. Commissioner of Internal Revenue

Court of Appeals for the Third Circuit

Decided June 29, 1940No. 7198-7200Published

1Opinion of the Court

113 F.2d 590 (1940)

GOLDEN

v.

COMMISSIONER OF INTERNAL REVENUE.

GOLDEN'S ESTATE

v.

SAME.

ANDERSON et al.

v.

SAME.

Nos. 7198-7200.

Circuit Court of Appeals, Third Circuit.

June 29, 1940.

William A. Seifert, William W. Booth, Robert L. Kirkpatrick, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.

Before BIGGS, CLARK, and BUFFINGTON, Circuit Judges.

CLARK, Circuit Judge.

The income tax repercussions of insurance carried by corporations on the lives of their officers have…

2Cases cited16 opinions

  1. Chase National Bank v. United StatesSupreme Court of the United States · 1929
  2. United States v. Supplee-Biddle Hardware Co.Supreme Court of the United States · 1924
  3. Cummings v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1934
  4. Helvering v. ParkerCourt of Appeals for the Eighth Circuit · 1936
  5. Schuberth v. Prudential Insurance Co. of AmericaSuperior Court of Pennsylvania · 1925

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