1. Home
  2. Browse Decisions
  3. F.2d
  4. 322 F.2d
  5. 322 F.2d 733 (1963)
 

CARPENTER v. C. I. R.

No. 14211.

322 F.2d 733 (1963)

William K. CARPENTER and Frances K. Carpenter, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided August 29, 1963.

As Revised October 11, 1963.

Attorney(s) appearing for the Case

Gordon W. Gerber, Philadelphia, Pa., (Kenneth W. Gemmill, Anthony L. Bartolini, Dechert, Price & Rhoads, Philadelphia, Pa., on the brief), for petitioners.

Gilbert E. Andrews, Atty., Dept. of Justice, Washington, D. C., (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before HASTIE, GANEY and SMITH, Circuit Judges.

WILLIAM F. SMITH, Circuit Judge.

The petitioner William K. Carpenter, joined by his wife Frances K. Carpenter,1 challenges as erroneous the Tax Court's decision that interest prepayments on loans made against an annuity policy were not deductible from gross income under § 163(a) of the Internal Revenue Code of 1954, 26 U.S.C. 1954 ed. § 163 (a). The decision of the Supreme Court in Knetsch v. United States, 364...

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