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UNITED STATES v. BOND

No. 16954.

258 F.2d 577 (1958)

UNITED STATES of America, Appellant, v. Robert Rutherford BOND and Margaret E. Bond, Appellees.

United States Court of Appeals Fifth Circuit.

July 18, 1958.

Attorney(s) appearing for the Case

David O. Walter, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., John N. Stull, Acting Asst. Atty., Lee A. Jackson, Harry Baum, Attys., Washington, D. C., William B. Butler, U. S. Atty., Houston, Tex., for appellant.

George O'Brien John, Houston, Tex., for appellee.

Before HUTCHESON, Chief Judge, and BROWN and WISDOM, Circuit Judges.

John R. BROWN, Circuit Judge.

The question here is whether amounts paid by Taxpayer to a Texas life insurance company under an Annuity Savings Bond and Annuity Loan Note were deductible as interest under Section 23(b) of the Internal Revenue Code1 of 1939. In the suit for refund, the District Court held for the Taxpayer.

The facts are uncontradicted and were largely stipulated. The Taxpayer in December 1952 purchased

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