Legal Opinion
Patrick Guffey and Betty Guffey v. United States
Court of Appeals for the Ninth Circuit
Decided December 29, 1964No. 19313_1PublishedCited by 11 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
Plaintiff taxpayers appeal from a judgment against them in their action to recover income taxes claimed to have been unlawfully collected, following denial of their claims for refunds. We affirm.
The matter was tried under a pre-trial order containing an agreed statement of facts which shows the following: The years in question are 1954 through 1958, in each of which the taxpayers claimed a deduction of $1,000 by reason of a claimed bad debt ascertained to be worthless, or a capital loss occurring, in 1954. The plaintiffs’ residence had a total cost basis of $8200. On…
2Cases cited11 opinions
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Rumsey v. CommissionerCourt of Appeals for the Second Circuit · 1936
- Morgan v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fifth Circuit · 1935
- Earl A. Phillips and Dorothy M. Phillips v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Peter Seletos v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Zarnow v. CommissionerUnited States Tax Court · 1967
- Hope v. CommissionerUnited States Tax Court · 1971
- Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995Court of Appeals for the Third Circuit · 1973
- Anderson v. CommissionerUnited States Tax Court · 1971
- Major Realty Corp. v. CommissionerUnited States Tax Court · 1981
6 more not listed; retrieve them via the Exa API.