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BALLAGH v. UNITED STATES

No. 393-60.

331 F.2d 874 (1964)

Thomas C. BALLAGH and Vera Reed Ballagh v. The UNITED STATES.

United States Court of Claims.

May 15, 1964.

Attorney(s) appearing for the Case

Frank J. Eustace, Jr., Philadelphia, Pa., for plaintiffs.

David D. Rosenstein, Chicago, Ill., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant; Edward S. Smith, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.

JONES, Chief Judge.

Plaintiffs, husband and wife who filed joint tax returns for the periods here pertinent, brought this suit to recover $25,792.02 as alleged overpayment of Federal income tax and interest for the calendar years 1953 and 1954. In their returns, plaintiffs claimed deductions in the amounts of $9,769.97 for the year 1953 and $19,584.84 for the year 1954 as interest payments. The Internal Revenue Service disallowed these deductions and determined a...

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