CARBINE v. COMMISSIONER

Docket No. 26092-81.

83 T.C. 356 (1984)

JOHN D. CARBINE AND ELEANOR W. CARBINE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 18, 1984.


Attorney(s) appearing for the Case

Harry K. Mansfield, for the petitioners.

Paul J. Dee, for the respondent.


OPINION

RAUM, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax in the amounts of $12,937.90 and $2,354.41 for 1977 and 1978, respectively. After concessions, the sole issue for decision is whether petitioners may deduct premiums paid with respect to an insurance policy on the life of petitioner John D. Carbine. The case was submitted on the basis of a stipulation of facts.

Petitioners John D. Carbine (sometimes...

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