RINEHART v. UNITED STATES

No. 118-68.

429 F.2d 1286 (1970)

Gus RINEHART and Haydee Rinehart, Appellants, v. The UNITED STATES of America, Appellee.

United States Court of Appeals, Tenth Circuit.

March 30, 1970.


Attorney(s) appearing for the Case

Michael C. Stewart, Oklahoma City, Okl. (Rinehart, Morrison, Cooper & Stewart, Oklahoma City, Okl., were with him on the brief), for appellants.

Bennet N. Hollander, Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson, J. Edward Shillingburg and David English Carmack, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for appellee.

Before HILL and HOLLOWAY, Circuit Judges, and BRATTON, District Judge.


HOLLOWAY, Circuit Judge.

This is an action for refund of federal income tax paid under an allegedly illegal assessment. Appellants claim that the Commissioner's assessment was wrong because he improperly denied a deduction for income taxes paid to Puerto Rico, or alternatively that he should have allowed as a credit against their federal income tax the amount of taxes paid to the Commonwealth. The trial court denied recovery on the ground that the income in question...

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