Legal Opinion
Peak v. Commissioner
Court of Appeals for the Eighth Circuit
Decided January 6, 1936No. 10362PublishedCited by 4 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is a proceeding to review a decision of the Board of Tax. Appeals determining deficiencies in the income taxes of petitioner for the years 1928, 1929, and 1930.
Prior to 1919, George B. Peak, father of petitioner, owned 1,040 of the 2,000 outstanding shares of stock of the Central Life Assurance Society, which was a stock insurance company organized and existing under the laws of the state of Iowa, writing both participating and nonparticipating policies of insurance. In that year a new corporation of the same name was organized under the laws of Iowa, to take over…
2Cases cited6 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
- Monamotor Oil Co. v. JohnsonSupreme Court of the United States · 1934
- White v. JohnsonSupreme Court of the United States · 1931
- Central Life Assur. Soc., Mut. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Ullman v. CommissionerUnited States Tax Court · 1960
- Lindley's Trust No. 1 v. CommissionerCourt of Appeals for the Eighth Circuit · 1941
- Manne v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- Ullman v. CommissionerUnited States Tax Court · 1960