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UNITED STATES v. MELLINGER

No. 15402.

228 F.2d 688 (1956)

UNITED STATES of America, Appellant, v. John S. MELLINGER and Sweeney J. Doehring, As Executors of the Estate of Mary Edith Giles, Deceased, Appellees.

United States Court of Appeals Fifth Circuit.

January 6, 1956.

Attorney(s) appearing for the Case

Grant W. Wiprud, Atty., Dept. of Justice, Washington, D. C., H. Brian Holland, Asst. to the Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., Malcolm R. Wilkey, U. S. Atty., Houston, Tex., Robert N. Anderson, Donald P. Hertzog, Attys., Dept. of Justice, Washington, D. C., for appellant.

J. H. Tallichet, Jr., J. L. Lockett, Lockett & Lockett, Houston, Tex., for appellees.

Before TUTTLE, CAMERON and JONES, Circuit Judges.

TUTTLE, Circuit Judge.

We have here presented the question whether premiums paid by the taxpayer on life insurance policies on the life of her debtor which she held as collateral for a debt which had become worthless many years prior to the payments, are deductible as non-business expense deductions under Section 23(a) (2) of the Internal Revenue Code of 1939,1 the insurance policies at no time having any cash surrender value.

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