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BOUCHER v. C.I.R.

No. 81-7724.

693 F.2d 98 (1982)

Edward W. BOUCHER and Gloria D. Boucher, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 26, 1982.

Attorney(s) appearing for the Case

George Constable, Seattle, Wash., for petitioners-appellants.

Mary L. Fahey, Washington, D.C., for respondent-appellee.

Before KENNEDY and SKOPIL, Circuit Judges and JAMESON, District Judge.

PER CURIAM:

Edward W. Boucher, a life insurance agent, and his wife appeal from a decision of the Tax Court, 77 T.C. 214 (1981), holding that Boucher gave insurance "premium discounts" to his customers during 1974 and 1975 in violation of the "rebate" statute of the State of Washington; that the statute was "generally enforced" within the meaning of 26 U.S.C. (I.R.C.1954) § 162(c)(2); and that the premium discounts accordingly...

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