STUBBS v. UNITED STATES

No. 23810.

428 F.2d 885 (1970)

Robert C. STUBBS and Mary Ann Stubbs, husband and wife, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

As Modified on Denial of Rehearing July 16, 1970.


Attorney(s) appearing for the Case

G. Eugene Isaak (argued), of Dunseath, Stubbs & Burch, Tucson, Ariz., for plaintiffs-appellants.

Kenneth L. Gross (argued), Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Thomas L. Stapleton, Dept. of Justice, A. Jerry Busby, Tax Division, Washington, D. C., Richard K. Burke, U. S. Atty., Tucson, Ariz., for defendant-appellee.

Before MERRILL and KOELSCH, Circuit Judges, and BYRNE, District Judge.


MERRILL, Circuit Judge:

The question presented by this appeal is whether appellant taxpayers are entitled to a charitable deduction for property deeded to the City of Tuscon for a public road. A deduction was claimed on taxpayers' 1963 income tax return and was rejected by the Commissioner. The alleged deficiencies were paid and this suit for a refund was brought. Following a jury trial judgment was rendered for the Government denying appellants their refund.

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