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LATENDRESSE v. COMMISSIONER OF INTERNAL REVENUE

No. 11902.

243 F.2d 577 (1957)

Frances E. LATENDRESSE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

Rehearing Denied May 25, 1957.

Attorney(s) appearing for the Case

C. Severin Buschmann, Jr., Indianapolis, Ind., William H. Krieg, Indianapolis, Ind., Buschmann, Krieg, DeVault & Alexander, Indianapolis, Ind., of counsel, for petitioner.

Charles K. Rice, Asst. Atty. Gen., Walter Akerman, Jr., Attorney, U. S. Dept. of Justice, Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Louise Foster, Attorneys, Department of Justice, Washington D. C., for respondent.

Before DUFFY, Chief Judge, and FINNEGAN and LINDLEY, Circuit Judges.

DUFFY, Chief Judge.

The Commissioner determined deficiencies in income tax against the taxpayer claiming she had failed to include in her gross income for the years 1946 to 1949, inclusive, renewal commissions which were paid to her in those years by the Standard Life Insurance Company of Indiana. The Tax Court approved the Commissioner's determination except it allowed certain deductions for amortization.

The principal...

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