Edwin O. Bookwalter v. Joseph H. And Frances R. Brecklein

VOGEL, Circuit Judge.

The question in this case is whether the taxpayer,1 plaintiff-appellee herein, is entitled to refunds for tax deductions not previously taken by him in 1957, the taxable year involved, on the grounds that private letter rulings issued to other taxpayers in 1958 erroneously allowed such other taxpayers to take similar deductions. The said letter rulings were eventually revoked but were revoked prospectively rather than retroactively. The District Court, whose opinion is reported at 231 F.Supp. 404, allowed ap-pellee to recover for years prior to the time the private letter…