1. Home
  2. Browse Decisions
  3. F.2d
  4. 80 F.2d
  5. 80 F.2d 761 (1936)
 

PEAK v. COMMISSIONER OF INTERNAL REVENUE

No. 10362.

80 F.2d 761 (1936)

PEAK v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied February 8, 1936.

Attorney(s) appearing for the Case

Howard J. Clark, of Des Moines, Iowa, and Richard S. Doyle, of Washington, D. C. (Clark, Byers, Hutchinson & Garber, of Des Moines, Iowa, and Doyle & Ross, of Washington, D. C., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, WOODROUGH, and VAN VALKENBURGH, Circuit Judges.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases