1. Home
  2. Browse Decisions
  3. T.C.
  4. 10 T.C.
  5. 10 T.C. 766 (1948)
 

IGLEHEART v. COMMISSIONER

Docket No. 9641.

10 T.C. 766 (1948)

J. GILTNER IGLEHEART, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 6, 1948.

Attorney(s) appearing for the Case

John E. McClure, Esq., and Edward L. Updike, Esq., for the petitioner.

Richard L. Greene, Esq., for the respondent.

OPINION.

LEECH, Judge:

This proceeding involves a deficiency in income tax for the calendar year 1941 in the amount of $2,232.49. The respondent asks for an increased deficiency based on additional taxable income in the amount of $92.63. The sole issue is the extent to which amounts received under nine contracts with various life insurance companies in the taxable year are includible in petitioner's gross income. All the facts were stipulated 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