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STEVENS v. C. I. R.

Nos. 27, 28, Dockets 34428, 34436.

439 F.2d 69 (1971)

Richard E. and Helen V. STEVENS, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Wanda Z. STEVENS, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided February 25, 1971.

Attorney(s) appearing for the Case

Stanley Pressment, New York City, for appellants Richard E. and Helen V. Stevens.

Issie L. Jenkins, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, and Loring W. Post, Dept. of Justice, Washington, D. C., on the brief), for Commissioner.

Robert B. Berger, Enfield, Conn., for appellee Wanda Z. Stevens.

Before LUMBARD, Chief Judge WATERMAN and ANDERSON, Circuit Judges.

ANDERSON, Circuit Judge.

Taxpayers Richard E. and Helen V. Stevens1 appeal from a decision of the Tax Court which determined a deficiency in their income tax for the taxable year 1964.2 The question presented is whether a portion of certain life insurance premiums paid by Richard is includable under § 71 of the Internal Revenue Code of 1954 in the gross income...

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