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GLASSNER v. C. I. R.

No. 15441.

360 F.2d 33 (1966)

Richard M. GLASSNER and Sylvia B. Glassner, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided March 28, 1966.

Attorney(s) appearing for the Case

Richard M. Glassner, Newark, N. J., for petitioners.

Robert H. Solomon, Tax Div., Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before STALEY, SMITH and FREEDMAN, Circuit Judges.

PER CURIAM.

The Tax Court sustained deficiencies in the petitioners' income taxes for the years 1958, 1959 and 1960. It held that payments made by the husband taxpayer for premiums on life insurance policies which he obtained to secure his debts were not deductible because he was a beneficiary of the policies. Internal Revenue Code of 1954, § 264(a) (1).1

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