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United States v. Drescher
United States v. Drescher 179 F.2d 863 (2nd Cir.1950)〔
〕 was a United States income tax case before the Second Circuit. The Court held as follows:
*The value of the employer-purchased annuities in question was taxable as part of taxpayer's gross income in the year in which the annuities were purchased.
:
*The annuities in question were nonassignable, and possession was retained by the employer until taxpayer reached age of retirement; and the employee's compensation was not reduced during these years, nor did he have election to receive in cash the amount paid
==Facts==
A corporation, anticipating its executive's retirement, purchases an "endowment policy," entitling him (the policy-holder) to a lump-sum-certain when he retires in 15 years.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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