ZIMMERMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 15638.

241 F.2d 338 (1957)

Phil L. ZIMMERMANN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied February 26, 1957.


Attorney(s) appearing for the Case

Bertram W. Tremayne, Jr., St. Louis, Mo. (Ralph R. Neuhoff, Edwin M. Schaefer, Ralph R. Neuhoff, Jr., and Neuhoff, Tremayne & Schaefer, St. Louis, Mo., were with him on the brief), for petitioner.

Arthur I. Gould, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Hilbert P. Zarky, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for respondent.

Before GARDNER, Chief Judge, and VAN OOSTERHOUT and WHITTAKER, Circuit Judges.


VAN OOSTERHOUT, Circuit Judge.

Taxpayer, Zimmermann, has petitioned this court to review the decision of the Tax Court, reported at 25 T.C. 233, determining that taxpayer realized $2,955.03 in taxable income in 1951 through the receipt of proceeds from two contracts issued by Massachusetts Mutual Life Insurance Company, hereinafter called insurance company. Taxpayer received from the insurance company in 1951 $3,000 under Option A,...

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