The 2023 Florida Statutes (including Special Session C)
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. . . bought insurance on his own life at “wholesale cost”; that he did not earn commissions in the amount of $455.11 . . . disputed commissions which, accrued to him on the insurance policies on his own life, in the amount of $455.11 . . . However, he deducted $455.11, and included in his taxable income only the net amount of $42,741.20. . . . The commissions on these policies for 1954 were in the aggregate amount of $455.11 ($335.70 for insurance . . . petitioner is properly chargeable with having received income in the amount of the so-called commissions of $455.11 . . .
. . . Rupp, deceased, filed an intervening petition claiming $34,-455.11 as a materialman. . . .