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BLUM v. HIGGINS

57 F.Supp. 140 (1944)

BLUM v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

August 29, 1944.

Attorney(s) appearing for the Case

Proskauer, Rose & Paskus, of New York City (Norman S. Goetz, Wilbur H. Friedman, and Jerome J. Dick, all of New York City, of counsel), for plaintiff.

Mathias F. Correa, U. S. Atty., of New York City, (Arnold C. Stream, of New York City, of counsel), for defendant.

BRIGHT, District Judge.

This suit is to recover a refund of income taxes paid by plaintiff in part upon the difference between the face amount of two endowment policies of life insurance, which matured in 1936, and the total premiums paid thereon.

The facts are stipulated. On August 4, 1921, the two policies were issued to plaintiff upon his life and they matured on August 4, 1936, in the sum of $150,000. During their term he paid $133,723.50 in premiums....

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