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JEFFERSON v. HELVERING

No. 7556.

121 F.2d 16 (1941)

JEFFERSON v. HELVERING, Commissioner of Internal Revenue, et al.

United States Court of Appeals for the District of Columbia.

Decided February 17, 1941.

Attorney(s) appearing for the Case

D. H. Blair and George D. Brabson, both of Washington, D. C., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Newton K. Fox, Sp. Assts. to the Atty. Gen., Department of Justice, and J. P. Wenchel, Chief Counsel, and Irving M. Tullar, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before GRONER, Chief Justice, and VINSON and RUTLEDGE, Associate Justices.

VINSON, Associate Justice.

The Board of Tax Appeals has agreed with the Commissioner's determination that the petitioner has a deficiency in his income tax return for the year 1935, since he is not entitled to deduct, as he did, premium payments on five insurance policies. The Board found the facts as stipulated by the parties. Our statement of the case is based upon the stipulation.

The taxpayer was a member of the Iselin-Jefferson Company partnership. The...

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