1. Home
  2. Browse Decisions
  3. F.2d
  4. 231 F.2d
  5. 231 F.2d 655 (1956)
 

JONES v. COMMISSIONER OF INTERNAL REVENUE

No. 11802.

231 F.2d 655 (1956)

Donald B. JONES & Mercy P. Jones, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided April 6, 1956.

Attorney(s) appearing for the Case

John P. Lipscomb, Jr., Washington, D. C. (Edward J. Harney, Jr., Washington, D. C., for petitioners; Donald B. Jones, Newark, N. J., pro se and for petitioner, Mercy P. Jones, on the brief), for petitioners.

Walter R. Gelles, Washington, D. C. (Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before MARIS, McLAUGHLIN and HASTIE, Circuit Judges.

PER CURIAM.

This is a petition to review a decision of the Tax Court holding certain life insurance premiums paid by the taxpayer not to be deductible for income tax purposes under section 23(a) (2) of the Internal Revenue Code of 1939, 26 U.S.C. § 23(a) (2). The taxpayer had purchased for investment certain contingent remainder interests in two estates and in connection therewith had taken out the insurance policies in question upon the lives of the contingent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases