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BRODERSEN v. COMMISSIONER

Docket No. 3471-70.

57 T.C. 412 (1971)

WILLIAM H. BRODERSEN, JR., AND CLARICE M. BRODERSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 20, 1971.

Attorney(s) appearing for the Case

John L. Palmer and Thomas P. Guszkowski, for the petitioners.

Robert F. Brunn, for the respondent.

STERRETT, Judge:

The respondent determined a deficiency in the Federal income tax of the petitioners of $216.45 for the taxable year ended December 31, 1966.

The only issue for decision is whether a premium paid by petitioner for insurance on his life, purchased pursuant to a divorce decree and naming his former wife as owner-beneficiary, is deductible under section 215, IRC 1954.1

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