Court of Appeals for the Third Circuit April 6, 1956, 16-1406 (Donald B. Jones & Mercy P. Jones v. Commissioner of Internal Revenue)

PER CURIAM.

This is a petition to review a decision of the Tax Court holding certain life insurance premiums paid by the taxpayer not to be deductible for income tax purposes under section 23(a) (2) of the Internal Revenue Code of 1939, 26 U.S.C. § 23(a) (2)-.