Plaintiff who was 46 years old in 1939 is now and was during the tax years involved a vice-president of Bausch & Lomb Optical Company. In 1936, 1937, 1939 and 1940, the company purchased single premium retirement annuity contracts, payable when the annuitants reached the age of 65, in the names of five of its officers, including the plaintiff. Plaintiff did not include the annuity contracts as...
Let's get started
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.