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C. I. R. v. DAEHLER

No. 17981.

281 F.2d 823 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Kenneth W. DAEHLER and Mary Daehler, his wife, Respondents.

United States Court of Appeals Fifth Circuit.

June 30, 1960.

Attorney(s) appearing for the Case

Carolyn R. Just, Lee A. Jackson, I. Henry Kutz, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., John M. Morawski, Sp. Atty., I. R. S., Hart H. Spiegel, Chief Counsel, I. R. S., Washington, D. C., for petitioner.

Ben Salter, Hollywood, Fla., for respondents.

Before HUTCHESON, BROWN and WISDOM, Circuit Judges.

WISDOM, Circuit Judge.

This Court recently held that an insurance agent's commissions on a life insurance policy purchased on his own life are compensation for services and therefore are taxable income. Commissioner v. Minzer, 5 Cir., 1960, 279 F.2d 338. The Minzer holding is in accord with Ostheimer v. United States, 3 Cir., 1959, 264 F.2d 789.1 The instant case raises...

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