COMMISSIONER OF INTERNAL REVENUE v. WINSLOW

No. 3521.

113 F.2d 418 (1940)

COMMISSIONER OF INTERNAL REVENUE v. WINSLOW.

Circuit Court of Appeals, First Circuit.

July 10, 1940.


Attorney(s) appearing for the Case

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner.

C. Clifton Owens, of Boston, Mass., for Winslow.

Before MAGRUDER and MAHONEY, Circuit Judges, and FORD, District Judge.


MAHONEY, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals (Winslow v. Commissioner of Int. Rev., 39 B.T.A. 373), and involves income taxes for the year 1934. The Commissioner of Internal Revenue, in determining a deficiency, added to the income reported $2,353.32 of the amount received by the taxpayer under a life insurance contract.

The question before the Board was how much of the $2,581.40 which respondent received from...

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