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CARD v. COMMISSIONER OF INTERNAL REVENUE

No. 15005.

216 F.2d 93 (1954)

F. E. CARD and W. S. Adams, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

October 13, 1954.

Attorney(s) appearing for the Case

Thomas M. Davies, Lincoln, Neb., for petitioners.

Karl Schmeidler, Special Asst. to the Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Howard P. Locke, Davis W. Morton, Jr., Special Assts. to the Atty. Gen. on the brief, for respondent.

Before SANBORN, WOODROUGH and JOHNSEN, Circuit Judges.

WOODROUGH, Circuit Judge.

This appeal is taken to review decisions of the Tax Court of the United States adjudging deficiencies in petitioners' income tax returns for the calendar year 1945. 20 T.C. 620. The cases were consolidated for hearing before the Tax Court and on appeal to this court.

The sole question on appeal is the correctness of the Tax Court's ruling that the words "aggregate premiums or consideration paid", as...

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