Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal Revenue

U.S. Court of Appeals, Third Circuit · Decided 1959-09-09

Cited by 141 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

STALEY, Circuit Judge. These cases present identical questions of law, 1 namely, whether the Tax Court erred in holding that certain transactions involving prepayment of interest on annuity contract loans lacked substance so as not to be deductible as interest payments under Section 23(b) of the Internal Revenue Code of…

Read the full opinion (source) ↗

Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.