No. 15002.

349 F.2d 110 (1965)

Robert J. KIESLING and Betty Lester Kiesling v. UNITED STATES of America and William F. Culliney, District Director, Internal Revenue Service at Camden, New Jersey, Appellants.

United States Court of Appeals Third Circuit.

Decided June 30, 1965.

Attorney(s) appearing for the Case

Thomas Silk, Jr., Atty., Dept. of Justice, Tax Div., Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Robert N. Anderson, Attys., Dept. of Justice, David M. Satz, Jr., U. S. Atty., Herman Wilson, Asst. U. S. Atty., on the brief), for appellants.

George D. Rothermel, Camden, N. J. (Samuel Kalikman, Camden, N. J., on the brief), for appellees.

Before KALODNER and SMITH, Circuit Judges, and KIRKPATRICK, District Judge.

KALODNER, Circuit Judge.

Were life insurance premiums here paid by the taxpayer1 under the provisions of a divorce decree deductible under Section 215 of the Internal Revenue Code of 1954?2

The District Court held3 that the taxpayer was entitled to deduct 69.14 per cent of the premiums4 on its view that


Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.



Read it with your Leagle account.
Sign in to continue

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