1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 266 F.Supp.
  5. 266 F.Supp. 884 (1967)
 

HOFFMAN v. UNITED STATES

Civ. No. 65-562.

266 F.Supp. 884 (1967)

Lee HOFFMAN and Judy Hoffman, husband and wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

March 13, 1967.

Attorney(s) appearing for the Case

James R. Moore, Mautz, Souther, Spaulding, Kinsey & Williamson, Portland, Or., for plaintiff.

Jerome Fink, Attorney, Department of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., Norman Sepenuk, Asst. U. S. Atty., Portland, Or., for defendant.

OPINION AND ORDER

SOLOMON, Chief Judge:

Plaintiffs, Lee and Judy Hoffman, seek to recover $9,345.61 in federal income taxes paid in their 1958 through 1961 joint returns. The case was submitted on stipulated facts.

The issue is whether the Hoffmans' payments to a bonding company are deductible as losses in a transaction entered into for profit under § 165(c) (2), Int. Rev.Code of 1954,

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