Legal Opinion
United States v. John S. Mellinger and Sweeney J. Doehring, as Executors of the Estate of Mary Edith Giles, Deceased
Court of Appeals for the Fifth Circuit
Decided January 6, 1956No. 15402PublishedCited by 8 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
We have here presented the question whether premiums paid by the taxpayer on life insurance policies on the life of her debtor which she held as collateral for a debt which had become worthless many years prior to the payments, are deductible as non-business expense deductions under Section 23(a) (2) of the Internal Revenue Code of 1939, 1 the insurance policies at no time having any cash surrender value.
The District Court, in a suit for refund of income tax illegally collected, brought against the United States, and there tried without a jury found in favor of the…
2Cases cited7 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Lykes v. United StatesSupreme Court of the United States · 1952
- Leslie v. CommissionerUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. The Charleston Nat. Bank, Charleston, W. VaCourt of Appeals for the Fourth Circuit · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Walet v. CommissionerUnited States Tax Court · 1958
- Blaess v. CommissionerUnited States Tax Court · 1957
- Blaess v. CommissionerUnited States Tax Court · 1957
- Blumenthal v. CommissionerUnited States Tax Court · 1963
- Ellis Campbell, Jr., District Director of Internal Revenue v. Bert Fields and Alyne FieldsCourt of Appeals for the Fifth Circuit · 1956
3 more not listed; retrieve them via the Exa API.