ZIMMERMANN v. COMMISSIONER OF INTERNAL REVENUE, 25 T.C. 233 (1955) PHIL L. ZIMMERMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 51338.United States Tax Court. Filed October 31, 1955. A $3,000 payment was made to petitioner in 1951 out of a fund comprised of the surrender value of an endowment contract and an annuity contract […]
