Legal Opinion
Kiesling v. United States
Court of Appeals for the Third Circuit
Decided June 30, 1965No. 15002PublishedCited by 4 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Were life insurance premiums here paid by the taxpayer1 under the provisions of a divorce decree deductible under Section 215 of the Internal Revenue Code of 1954 ?2
The District Court held 3 that the taxpayer was entitled to deduct 69.14 per cent of the premiums4 on its view that *111the taxpayer was under a “legal obligation” to pay the premiums, and his wife’s “interest” in the policy was “absolute” and “vested”.
On this appeal the Government contends that the issue of deductibility of the premium payments turns on the single question as to whether they constituted income…
2Cases cited5 opinions
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Charles S. Weil v. Commissioner of Internal Revenue, Charles S. Weil and Adreana Weil v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Charles S. Weil, Commissioner of Internal Revenue v. Charles S. Weil and Adreana Weil, Commissioner of Internal Revenue v. Beulah WeilCourt of Appeals for the Second Circuit · 1957
3Cited by4 opinions
- William L. Richards, Jr. And Frances M. Richards v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- Griffith v. United StatesDistrict Court, D. New Jersey · 1965
- Kiesling v. United StatesCourt of Appeals for the Third Circuit · 1965
- F. Willard Griffith and Theodora A. Griffith v. United StatesCourt of Appeals for the Third Circuit · 1966