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CURCIO v. C.I.R.

Docket Nos. 10-3578-ag(L), 10-3585-ag(CON), 10-5004-ag(CON), 10-5072-ag(CON).

689 F.3d 217 (2012)

Mark CURCIO, Barbara Curcio, Amy L. Smith, Samuel H. Smith, Jr., Stephen Mogelefsky, Roberta Mogelefsky, Ronald D. Jelling, Lorie A. Jelling, Petitioners-Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: August 9, 2012.

Attorney(s) appearing for the Case

Joseph M. Pastore III , Smith, Gambrell & Russell, LLP ( Ira B. Stechel , John T. Morin , Jennifer L. Marlborough , Wormser, Kiely, Galef & Jacobs LLP, on the brief), New York, NY, for Petitioners-Appellants.

Randolph L. Hutter , Attorney, Tax Division, Department of Justice, Appellate Section ( Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General, Thomas J. Clark , Attorney, Tax Division, on the brief), Washington, D.C., for Commissioner of Internal Revenue.

Before: WINTER, HALL, and CHIN, Circuit Judges.

CHIN, Circuit Judge:

In these consolidated cases, petitioners were owners of four small businesses that enrolled in purported life insurance plans for employees. Only the four principal owners and a stepson, however, were covered under the plans. The contributions to the plans — amounting to hundreds of thousands of dollars — were claimed as tax deductions by the businesses.

The Commissioner of Internal Revenue (the "Commissioner") concluded...

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