Legal Opinion
A. J. Ostheimer, 3rd, Ruth M. Ostheimer v. United States
Court of Appeals for the Third Circuit
Decided March 31, 1959No. 12626_1PublishedCited by 21 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Are commissions received by a life insurance agent on premiums which he paid on policies he had placed on the. lives of his partner, key employees and children, “gross income” under Section 22(a) of the Internal Revenue Code of 1939 ? 1
That is the single question presented by this appeal from the judgment of the District Court 2 which answered it affirmatively, in rejection of the contention that the commissions were merely a reduction of the cost of the policies.
The facts, critical to this appeal, may be summarized as follows:
During 1947, 1948, and 1949, the tax years…
2Cases cited10 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Robertson v. United StatesSupreme Court of the United States · 1952
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Budd Co. v. Occupational Safety & Health Review CommissionCourt of Appeals for the Third Circuit · 1975
- James Alex and Betty Jean Alex v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Commissioner of Internal Revenue v. Sol Minzer and Adele MinzerCourt of Appeals for the Fifth Circuit · 1960
- Commissioner of Internal Revenue v. Kenneth W. Daehler and Mary Daehler, His WifeCourt of Appeals for the Fifth Circuit · 1960
- Williams v. CommissionerUnited States Tax Court · 1975
16 more not listed; retrieve them via the Exa API.