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KESS v. UNITED STATES

No. 71-1222.

451 F.2d 1229 (1971)

Stanley E. KESS and Page Kess, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

December 7, 1971.

Attorney(s) appearing for the Case

Wiley Dinsmore, Cincinnati, Ohio, for plaintiffs-appellants; Rendigs, Fry, Kiely & Dennis, Cincinnati, Ohio, of counsel.

Richard Halberstein, Dept. of Justice, Tax Div., Washington, D. C., for appellee; Johnnie M. Walters, Asst. Atty. Gen., Gilbert E. Andrews, Thomas L. Stapleton, David English Carmack, Tax Div., Dept. of Justice, Washington, D. C., on brief; William W. Milligan, U. S. Atty., Norbert A. Nadel, First Asst. U. S. Atty., Cincinnati, Ohio, of counsel.

Before PHILLIPS, Chief Judge, and MILLER and KENT, Circuit Judges.

PHILLIPS, Chief Judge.

This is an appeal from the dismissal of an action for refund of income taxes imposed upon the proceeds of a life insurance policy. The sole question is whether the difference between the cost and proceeds of a life insurance contract, purchased by the insured at the same time as a single premium nonrefundable annuity contract in the manner described in this opinion, is income to the recipient of the life policy proceeds. We agree with District...

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