Gilbert J. Sheffels & Eleanor Sheffels, Husband & Wife v. United States of Am., Marjorie Heitman v. United States, 405 F.2d 924 (9th Cir. 1969). · Go Syfert
Search
Gilbert J. Sheffels & Eleanor Sheffels, Husband & Wife v. United States of Am., Marjorie Heitman v. United States, 405 F.2d 924 (9th Cir. 1969). Cases Citing This Book View Copy Cite
11 citation events (1 in the last 25 years) across 5 distinct courts.
Strongest positive: Constancio Babilonia and Cleo Babilonia v. Commissioner of Internal Revenue (ca9, 1982-07-16)
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited "see" Constancio Babilonia and Cleo Babilonia v. Commissioner of Internal Revenue
9th Cir. · 1982 · signal: see · confidence high
See Sheffels v. United States, 264 F.Supp. 85 (E.D.Wash.1967), aff’d, 405 F.2d 924 (9th Cir. 1969) (expressly adopting reasoning of district court); Tate v. Commissioner, 59 T.C. 543 (1973); Saltzman v. Commissioner, 54 T.C. 722 (1970).
Retrieving the full opinion text from the archive…
Gilbert J. Sheffels and Eleanor Sheffels, Husband and Wife
v.
United States of America, Marjorie Heitman v. United States
21958_1.
Court of Appeals for the Ninth Circuit.
Jan 7, 1969.
405 F.2d 924
Published

405 F.2d 924

69-1 USTC P 9159

Gilbert J. SHEFFELS and Eleanor Sheffels, Husband and Wife, Appellants,
v.
UNITED STATES of America, Appellee.
Marjorie HEITMAN, Appellant,
v.
UNITED STATES of America, Appellee.

Nos. 21958, 21958-A.

United States Court of Appeals Ninth Circuit.

Jan. 7, 1969.

Francis J. Butler, (argued), of Butler & Lukins, John E. Snoddy, Spokane, Wash., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Robert J. Campbell, Attys., Dept. of Justice, Washington, D.C., Smithmoore P. Myers, U.S. Atty., Carroll D. Gray, Asst. U.S. Atty., Spokane, Wash., for appellees.

Before HAMLEY, JERTBERG and CARTER, Circuit Judges.

PER CURIAM:

1

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.

2

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.

3

Affirmed.