Legal Opinion
Kelly B. Niles, by and Through His Co-Conservators, David F. Niles and Joan A. MacMahon v. United States
Court of Appeals for the Ninth Circuit
Decided July 19, 1983No. 82-4278PublishedCited by 6 opinions
1Opinion of the Court
CHOY, Circuit Judge:
In this tax-refund suit, the Internal Revenue Service (IRS) appeals from a summary judgment for taxpayer Niles. The novel issue on appeal is whether the IRS may allocate a portion of a lump-sum personal injury award to future medical expenses (resulting from the injury) and disallow deduction of those medical expenses to the extent of the allocation. The district court ruled that the IRS may not make such an allocation. We affirm.
I. Facts and Proceedings Below
The facts of this case are not disputed. In 1970, Kelly Niles, then 11 years old, suffered a head injury during a…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. GilmoreSupreme Court of the United States · 1963
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
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3Cited by6 opinions
- Landes Construction Co., Inc., Plaintiff-Appellee/cross-Appellant v. Royal Bank of Canada, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Ninth Circuit · 1987
- Tilley v. United StatesDistrict Court, M.D. North Carolina · 2003
- Antonio R. Durando Naomiann N. Durando v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Snap-On Tools, Inc. v. United StatesUnited States Court of Claims · 1992
- Miller v. United StatesDistrict Court, N.D. California · 2004
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