Legal Opinion
Albert L. Shipley, Jr. And Evelyn Needham, Formerly Shipley v. United States
Court of Appeals for the Ninth Circuit
Decided November 20, 1979No. 77-1140PublishedCited by 12 opinions
1Opinion of the Court
HUG, Circuit Judge:
Appellants seek review of the dismissal by the district court of their suit for refund of Federal income taxes. The refund is claimed under 26 U.S.C. § 1341, which allows a credit when a taxpayer receives income under claim of right in one year and is required to repay it in a later year, the credit being allowed in the year of repayment.
The appellants received a sum of money in 1967, which they treated as a gift and did not report as income on their tax return. In 1971 they were required to repay the sum to the estate of the donor by a California state court order on the…
2Cases cited14 opinions
- Lake Country Estates, Inc. v. Tahoe Regional Planning AgencySupreme Court of the United States · 1979
- Flora v. United StatesSupreme Court of the United States · 1960
- Will v. Calvert Fire InsuranceSupreme Court of the United States · 1978
- United States v. LewisSupreme Court of the United States · 1951
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Thalia Kelley Considine, and Charles Ray Considine v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Halet v. Wend Investment Co.Court of Appeals for the Ninth Circuit · 1982
7 more not listed; retrieve them via the Exa API.