ORR v. UNITED STATES

No. 21268.

343 F.2d 553 (1965)

John Herbert ORR and Elizabeth G. Orr, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 29, 1965.


Attorney(s) appearing for the Case

Edward M. Selfe, Birmingham, Ala., John V. Denson II, C. C. Torbert, Jr., Opelika, Ala., Griffin F. Pitcher, Birmingham, Ala. (Samford & Torbert, Opelika, Ala., and Bradley, Arant, Rose & White, Birmingham, Ala., of counsel), for appellants.

Karl Schmeidler, Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Frederick Youngman, Dept. of Justice, Washington, D. C., Ben Hardeman, U. S. Atty., Montgomery, Ala. (Rodney R. Steele, Asst. U. S. Atty., of counsel), for appellee.

Before RIVES, WISDOM and BELL, Circuit Judges.


WISDOM, Circuit Judge:

The question this case presents is whether the taxpayer is entitled to a charitable deduction, under section 170 of the Code of 1954,1 for part of the costs of operating his personal automobile and airplane used in connection with his volunteer services for the Methodist Church.

The facts are stipulated. In 1957 and 1958 the taxpayer, John Herbert Orr, served on numerous boards and committees of the Methodist...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases