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MANNE v. COMMISSIONER OF INTERNAL REVENUE

No. 13183.

155 F.2d 304 (1946)

MANNE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied June 3, 1946.

Attorney(s) appearing for the Case

Karol A. Korngold, of Saint Louis, Mo. (A. B. Frey and Frey & Korngold, all of Saint Louis, Mo., on the brief), for petitioner.

John F. Costelloe, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, JOHNSEN, and RIDDICK, Circuit Judges.

RIDDICK, Circuit Judge.

The question is whether sums paid to the taxpayer under nine contracts with insurance companies were received as annuities under annuity or endowment contracts within the meaning of section 22(b) (2) of the Internal Revenue Code, 26 U.S. C.A. Int.Rev.Code, § 22(b) (2). The statute and regulations involved are printed in the margin.1

Each of the contracts in question was purchased by the taxpayer for...

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