DURAN v. COMMISSIONER OF INTERNAL REVENUE

No. 2312.

123 F.2d 324 (1941)

DURAN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

October 30, 1941.


Attorney(s) appearing for the Case

Sam Clammer and Jay Whitney, both of Tulsa, Okl. (Frank Settle and E. O. Monnet, both of Tulsa, Okl., on the brief), for petitioners.

Louise Foster, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.


BRATTON, Circuit Judge.

This petition to review an order of the Board of Tax Appeals presents the question of the liability of Abraham E. Duran and wife for income taxes for the years 1934 and 1936. The facts are not in dispute, and there is no controversy in respect to the amount of the taxes if the taxpayers are liable. New York Life Insurance Company maintains a retirement plan called "Nylic." Non-salaried soliciting agents are eligible for membership in it. There...

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