Legal Opinion
McElligott v. United States
District Court, D. Alaska
Decided October 3, 1967No. Civ. No. A-18-66Published
1Opinion of the Court
MEMORANDUM OPINION
VON DER HEYDT, District Judge.
Plaintiffs bring this action under Section 165(h) of the Internal Revenue Code1 for a refund of income taxes which they claim were overpaid. For reasons noted hereafter the complaint is dismissed.
Briefly stated, the facts are as follows: As a result of the earthquake of March 27,1964, plaintiffs suffered an uninsured casualty loss to their residence and personal property. Pursuant to authority granted by the District Director of Internal Revenue at Anchorage, Alaska, plaintiffs timely filed a corrected 1963 return which reported the above…
2Cases cited6 opinions
- Arthur B. Maurer and Mary E. Ford Maurer v. United StatesCourt of Appeals for the Tenth Circuit · 1960
- Chewning v. CommissionerUnited States Tax Court · 1965
- Margaret C. Morrison v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- E. Taylor Chewning and Caroline Chewning, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1966
- Oppenheimer v. United StatesDistrict Court, W.D. Missouri · 1963
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