Legal Opinion
Alfred D. Goldman v. United States
Court of Appeals for the Tenth Circuit
Decided November 20, 1968No. 9846PublishedCited by 13 opinions
1Opinion of the Court
HICKEY, Circuit Judge.
In this action the taxpayer claims a refund for deficiencies assessed and paid for taxable years 1960 and 1961. Taxpayer claimed interest deductions under 26 U.S.C. § 163(a).
In 1960 and 1961 taxpayer had insurance policies issued on the life of his brother in the amount of $100,000 and $250,000 respectively. The insurer was Western Security Life Insurance Company of Oklahoma City. Taxpayer’s father was president and his brother was a general agent of the life insurance company. The trial court denied the claim for refund. The question presented is: Are the interest…
2Cases cited5 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- McLane v. CommissionerUnited States Tax Court · 1966
- Ellis Campbell, Jr., District Director of Internal Revenue v. Cen-Tex, Inc.Court of Appeals for the Fifth Circuit · 1967
- Sidney B. Lifschultz and Charlotte Lifschultz v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Dudderar v. CommissionerUnited States Tax Court · 1965
3Cited by13 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Golsen v. CommissionerUnited States Tax Court · 1970
- Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)District Court, D. Delaware · 2000
- Rufus C. Salley and Beulah S. Salley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Salley v. CommissionerUnited States Tax Court · 1971
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