Legal Opinion
London Shoe Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 9, 1935No. 116PublishedCited by 5 opinions
1Opinion of the Court
AUGUSTUS N. HAND,
Circuit Judge.
This appeal involves income taxes of London Shoe Company, Inc., for the year *2311931. and the sum in controversy is $3,-115.44.
In 1934 that company insured the life of Marcus Weingarten, one of its principal officers, for $100,000. Under the terms of the policy the taxpayer was designated as the beneficiary, and a gross annual premium of $9,097 was required to be paid so long as Weingarten was alive unless the policy was to determine other than by reason of the death of the insured. Between 1924 and 1931, the taxpayer paid for premiums the aggregate sum of…
2Cases cited7 opinions
- Lovell v. St. Louis Mutual Life InsuranceSupreme Court of the United States · 1884
- Lucas v. AlexanderSupreme Court of the United States · 1929
- In re MorganDistrict Court, S.D. Florida · 1922
- Forbes Lithograph Mfg. Co. v. WhiteDistrict Court, D. Massachusetts · 1930
- Appeal of Standard Brewing Co.United States Board of Tax Appeals · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Early v. AtkinsonCourt of Appeals for the Fourth Circuit · 1949
- In Re Hygrade Envelope Corp.District Court, E.D. New York · 1967
- John R. Tuttle and Louise B. Tuttle v. United StatesCourt of Appeals for the Second Circuit · 1970
- Arnold v. United StatesDistrict Court, N.D. Texas · 1959
- London Shoe Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935