DORAN v. COMMISSIONER OF INTERNAL REVENUE

No. 15250.

246 F.2d 934 (1957)

Thomas F. DORAN, Ethel M. Doran, Oney S. Riggs, Dorothy F. Riggs, Ida Bee MacDonald, Clara Nieman, Gus H. Nieman, and John W. MacDonald, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

July 9, 1957.


Attorney(s) appearing for the Case

Paine, Lowe, Coffin & Herman, Alan P. O'Kelly and R. E. Lowe, Spokane, Wash., for petitioners.

Charles K. Rice, Asst. Atty. Gen., and Carolyn R. Just, John N. Stull, and S. Dee Hanson, Attorneys, Dept. of Justice, Washington, D. C., for respondent.

Before LEMMON, FEE, and HAMLEY, Circuit Judges.


HAMLEY, Circuit Judge.

The named petitioners seek reversal of eight decisions rendered by the Tax Court of the United States, in consolidated proceedings to redetermine tax deficiencies.

The question we must decide is this: Where, under the circumstances of this case, life insurance policies on the lives of corporate stockholders were issued to trustees, the premiums being paid by the corporation, and where the trustees received the proceeds of one policy...

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