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KIESLING v. UNITED STATES

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

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