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ENRIGHT v. COMMISSIONER

Docket No. 3913-69.

56 T.C. 1261 (1971)

MAURICE A. ENRIGHT AND MILDRED L. ENRIGHT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 7, 1971.

Attorney(s) appearing for the Case

G. C. Scharfy and John C. Straub, for the petitioners.

Buckley D. Sowards, for the respondent.

OPINION

HOYT, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes in the amount of $314.88 for the calendar year 1966 and $361.28 for the calendar year 1967. The issue presented is whether certain group-term life insurance premiums paid by a corporation for a life insurance policy on the life of a member of its board of directors are includable in the director's gross income.

All of the facts have been...

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