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NILES BY AND THROUGH NILES v. UNITED STATES

No. 82-4278.

710 F.2d 1391 (1983)

Kelly B. NILES, By and Through his Co-Conservators, David F. NILES and Joan A. Macmahon, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 19, 1983.

Attorney(s) appearing for the Case

Jerry H. Robinson, Heller, Ehrman, White & McAuliffe, San Francisco, Cal., for plaintiff-appellee.

James Miller, Washington, D.C., for defendant-appellant.

Before DUNIWAY, CHOY and ALARCON, Circuit Judges.

CHOY, Circuit Judge:

In this tax-refund suit, the Internal Revenue Service (IRS) appeals from a summary judgment for taxpayer Niles. The novel issue on appeal is whether the IRS may allocate a portion of a lump-sum personal injury award to future medical expenses (resulting from the injury) and disallow deduction of those medical expenses to the extent of the allocation. The district court ruled that the IRS may not make...

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