Legal Opinion
Edwin W. Pauley and Barbara Jean Pauley v. United States
Court of Appeals for the Ninth Circuit
Decided April 21, 1972No. 26376PublishedCited by 9 opinions
1Opinion of the Court
MERRILL, Circuit Judge:
In this action taxpayer 1 seeks a refund of federal income taxes for the calendar year 1962. He asserts that he was entitled to a charitable deduction of $1,250,000 in that year instead of the lesser sum of $547,527.52 allowed by the Commissioner. The District Court allowed taxpayer the full deduction of $1,250,000 and gave judgment in his favor for a refund in the sum of $711,556.26. 25 A.F.T.R.2d fl70-532 (1970). The United States has taken this appeal.
In December, 1962, taxpayer owned a 30% per cent interest in a partnership conducting business as the Los Angeles…
2Cases cited11 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Spain v. Hamilton's AdministratorSupreme Court of the United States · 1864
- Driscoll v. DriscollCalifornia Supreme Court · 1904
- Christensen v. CommissionerUnited States Tax Court · 1963
- Burkett v. DotyCalifornia Supreme Court · 1917
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Morgan Guaranty Trust Co. of New York v. United StatesUnited States Court of Claims · 1978
- Transamerica Corp. v. United StatesUnited States Court of Claims · 1988
4 more not listed; retrieve them via the Exa API.