Legal Opinion
John R. Tuttle and Louise B. Tuttle v. United States
Court of Appeals for the Second Circuit
Decided December 29, 1970No. 34214_1PublishedCited by 2 opinions
1Opinion of the Court
MOORE, Circuit Judge:
Plaintiffs (appellees) seek a determination that they were entitled to deduct from their Federal income tax return for the taxable year 1964 the replacement value of a life insurance policy which was given by them to a charitable institution, which amount was stipulated to be $4,-000.67. Accordingly, plaintiffs seek a tax refund of $2,081.56.
Plaintiffs’ son, Forbes S. Tuttle, on the dates relevant to the issues herein, was the general agent of the Massachusetts Mutual Life Insurance Company in Syracuse, New York. On May 28, 1952, he purchased a policy on his life, having…
2Cases cited11 opinions
- United States v. RyersonSupreme Court of the United States · 1941
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Powers v. CommissionerSupreme Court of the United States · 1941
- McGuire v. CommissionerUnited States Tax Court · 1965
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3Cited by2 opinions
- Provitola v. CommissionerUnited States Tax Court · 1990
- Schwab v. CommissionerCourt of Appeals for the Ninth Circuit · 2013