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OSTHEIMER v. UNITED STATES

No. 12626.

264 F.2d 789 (1959)

A. J. OSTHEIMER, 3rd, Ruth M. Ostheimer, Appellants, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided March 9, 1959.

Rehearing Denied March 31, 1959.

Attorney(s) appearing for the Case

Bernard V. Lentz, Philadelphia, Pa. (Mervin M. Wilf, Herbert W. Reisner, Philadelphia, Pa., on the brief), for appellants.

Myron C. Baum, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Loring W. Post, Thomas N. Chambers, Attorneys, Department of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before MARIS, GOODRICH and KALODNER, Circuit Judges.

KALODNER, Circuit Judge.

Are commissions received by a life insurance agent on premiums which he paid on policies he had placed on the lives of his partner, key employees and children, "gross income" under Section 22(a) of the Internal Revenue Code of 1939?1

That is the single question presented by this appeal from the judgment of the District Court2 which answered it affirmatively, in rejection of...

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