Legal Opinion
Sheffels v. United States
Court of Appeals for the Ninth Circuit
Decided January 7, 1969No. Nos. 21958, 21958-APublishedCited by 3 opinions
1Per curiam
In these suits, consolidated for trial and appeal, the sole question presented is whether expenses incurred by appellant taxpayers during the taxable year 1961, in making tours of the Orient in connection with the “People to People” program of the United States Information Agency, are deductible for federal tax purposes under the provision of section 170 of the Internal Revenue Code of 1954, 26 U.S.C. § 170.
For the reasons stated in the opinion of the district court, reported in 264 F. Supp. 85, we hold that the expenses are not deductible.
Affirmed.
2Cases cited1 opinion
- Sheffels v. United StatesDistrict Court, E.D. Washington · 1967
3Cited by3 opinions
- 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
- Gilbert J. Sheffels and Eleanor Sheffels, Husband and Wife v. United States of America, Marjorie Heitman v. United StatesCourt of Appeals for the Ninth Circuit · 1969