Joe Phillip Porter and Barbara M. Porter v. United States

This is a tax refund case to which, as appellants point out, the District Judge gave rather short shrift. Appellants’ problem, however, both before the District Judge and this Court, is more the nature of his claim than judicial impatience.

Summary judgment was granted to the defendant Internal Revenue Service on appellants’ claim for a tax refund of $4,522, based on a charitable contribution of real property. In 1973, Porter had purchased 6.96 acres of land as tenant-in-common with Jim Griffin for a total price of approximately $15,000. On December 29, 1976, Griffin sold his interest to…