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PIERCE v. C. I. R.

No. 17951.

311 F.2d 894 (1962)

Amor F. PIERCE and Ida Mae Pierce, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 28, 1962.

Attorney(s) appearing for the Case

W. Lee McLane, Jr., Nola McLane, and Thaddeus Rojek, Phoenix, Ariz., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews and Martin B. Cowan, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before ORR, MERRILL and DUNIWAY, Circuit Judges.

PER CURIAM.

The question presented is whether deductions from gross income claimed on petitioners' federal joint income tax return for the calendar year 1954 for payments made by them to the All Service Life Insurance Corporation of Phoenix, Arizona constituted "interest paid on indebtedness" within the meaning of section 163(a) of the Internal Revenue Code of 1954. The stipulated facts of the case are set out in the Tax Court's opinion. 37 T.C. 1039...

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