Helvering v. EubankAnnotate this Case
311 U.S. 122 (1940)
U.S. Supreme Court
Helvering v. Eubank, 311 U.S. 122 (1940)
Helvering v. Eubank
Argued October 25, 1940
Decided November 25, 1940
311 U.S. 122
Renewal commissions paid in 1933 by insurance companies to the assignee of an agent, pursuant to assignments made by the agent, in 1924 and 1928, of such commissions as should become payable to him for services which had been rendered in writing policies of insurance under agency contracts, held, under § 22 of the Revenue Act of 1932, income taxable in 1933 to the assignor. Following Helvering v. Horst, ante, p. 311 U. S. 112. P. 311 U. S. 124.
110 F.2d 737 reversed.
Certiorari, post, p. 630, to review the reversal of an order of the Board of Tax Appeals, 39 B.T.A. 583, sustaining a determination of a deficiency in income tax.
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