OCCIDENTAL LIFE INSURANCE CO. v. COMMR. OF INT. REV., 50 T.C. 726 (1968) OCCIDENTAL LIFE INSURANCE COMPANY OF CALIFORNIA, PETITIONER v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 2630-66.United States Tax Court. Filed August 12, 1968. Petitioner paid over to the estate of a Canadian resident, a former agent of petitioner, renewal commissions becoming due on […]
