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OBERWINDER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12963, 12968.

147 F.2d 255 (1945)

OBERWINDER v. COMMISSIONER OF INTERNAL REVENUE. LEE v. SAME.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied February 28, 1945.

Attorney(s) appearing for the Case

Stanley S. Waite, of St. Louis, Mo. (Fred L. Kuhlmann, of St. Louis, Mo., on the brief), for petitioners.

Robert Koerner, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, JOHNSEN, and RIDDICK, Circuit Judges.

RIDDICK, Circuit Judge.

The petitioners are employees of the D'Arcy Advertising Company, a Missouri corporation, which, in 1940, purchased for and delivered to each petitioner a single premium annuity contract. The Commissioner of Internal Revenue ruled that each of the petitioners realized income during the year 1940 for services rendered, measured by the cost of the annuity contract purchased by his employer and assigned to him. Petitioners seek a review of decisions...

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