Legal Opinion
Sheffels v. United States
District Court, E.D. Washington
Decided February 8, 1967No. Civ. 2535, 2713PublishedCited by 12 opinions
1Opinion of the Court
OPINION
POWELL, Chief Judge.
Plaintiffs ask refunds of claimed over-payments of 1961 personal income taxes. In their original returns they claimed as charitable deductions payments made for airplane travel to the Orient on People-to-People tours. The deductions were disallowed and deficiency assessments were made. The deficiencies were paid under protest. These actions are to recover the claimed overpayments. This Court’s jurisdiction is under 28 U.S.C.A. § 1346(a) (1).
Plaintiffs assert their travel was under the aegis of the United States Information Service and the People-to-People…
2Cases cited5 opinions
- City of Toledo v. JenkinsOhio Supreme Court · 1944
- Green v. BookwalterDistrict Court, W.D. Missouri · 1962
- Clark v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1946
- People Ex Rel. Lawless v. City of QuincyIllinois Supreme Court · 1946
- Allis-Chalmers Manufacturing Co. v. United StatesDistrict Court, E.D. Wisconsin · 1961
3Cited by12 opinions
- Seed v. CommissionerUnited States Tax Court · 1971
- Smith v. Comm'rUnited States Tax Court · 1973
- Constancio Babilonia and Cleo Babilonia v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Don K. White and Alice S. White v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1984
- Sheffels v. United StatesCourt of Appeals for the Ninth Circuit · 1969
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