Legal Opinion
Commissioner of Internal Revenue v. Bartlett
Court of Appeals for the Second Circuit
Decided July 22, 1940No. 352PublishedCited by 16 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The Commissioner of Internal Revenue is the petitioner seeking to review a decision of the Board of Tax Appeals to have determined whether or not certain payments made to the respondent by an insurance company should be included in her gross income for the calendar year 1935.
The respondent was the beneficiary under two policies of insurance issued by the Prudential Insurance Company of America upon the life of her father. They matured by his death. Each policy required the insurance company to pay to a designated primary beneficiary monthly payments certain for 240 months…
2Cases cited3 opinions
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- United States v. HeilbronerCourt of Appeals for the Second Circuit · 1938
- Winslow v. CommissionerUnited States Board of Tax Appeals · 1939
3Cited by16 opinions
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Allis v. La BuddeCourt of Appeals for the Seventh Circuit · 1942
- Commissioner of Internal Revenue v. PierceCourt of Appeals for the Second Circuit · 1944
- Kaufman v. United StatesCourt of Appeals for the Fourth Circuit · 1942
- Clarence B. Jones and Nancy Brown Jones v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
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