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Legal Opinion

Disney v. United States

District Court, C.D. California

Decided May 3, 1967No. Civ. No. 66-232-TCPublishedCited by 6 opinions

1Opinion of the Court

*2OPINION

CLARKE, Chief Judge.

By this action Roy 0. Disney, president of Walt Disney Productions, and his wife, Edna F. Disney, seek to recover sums claimed as overpayments of income taxes.

The principal sums sought ($2,827.70 for 1962 and $1,418.11 for 1963) represent income taxes on amounts the corporation paid Mr. Disney to compensate for Mrs. Disney’s expenses in accompanying him on three business trips abroad and one within the United States. The taxpayers seek also to recover interest on these amounts.

There are secondary issues as to certain deductions taken by the taxpayers, these…

2Cases cited2 opinions

  1. Warwick v. United StatesDistrict Court, E.D. Virginia · 1964
  2. Gotcher v. United StatesDistrict Court, E.D. Texas · 1966

3Cited by6 opinions

  1. United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
  2. United States v. Roy O. Disney and Edna F. DisneyCourt of Appeals for the Ninth Circuit · 1969
  3. Bruce v. CommissionerUnited States Tax Court · 1983
  4. Malberg v. CashenDistrict Court, N.D. California · 2023
  5. Malberg v. WeissDistrict Court, N.D. California · 2023

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