1. Home
  2. Browse Decisions
  3. F.2d
  4. 247 F.2d
  5. 247 F.2d 440 (1957)
 

CASALE v. COMMISSIONER OF INTERNAL REVENUE

No. 373, Docket 24476.

247 F.2d 440 (1957)

Oreste CASALE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided September 5, 1957.

Attorney(s) appearing for the Case

Maurice H. Greenberger, New York City (David Boyd Chase, New York City, on the brief), for petitioner.

Davis W. Morton, Jr., Atty., Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, and I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before CHASE, HINCKS and LUMBARD, Circuit Judges.

HINCKS, Circuit Judge.

This is a petition by the taxpayer for review of a decision of the Tax Court which affirmed the Commissioner's determination that an annual premium paid by O. Casale, Inc. (hereinafter called the Corporation) on a policy on the life of the taxpayer was a distribution to him of a taxable dividend in the year of its payment under Section 115(a) of the 1939 Code, 26 U.S.C.A. § 115(a).

The facts, which were stipulated, were fully stated...

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