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No. 8893566
United States Court of Appeals for the Ninth Circuit
Sheffels v. United States
No. 8893566 · Decided January 7, 1969
No. 8893566·Ninth Circuit · 1969·
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Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
January 7, 1969
Citation
No. 8893566
Disposition
See opinion text.
Full Opinion
PER CURIAM: In these suits, consolidated for trial and appeal, the sole question presented is whether expenses incurred by appellant taxpayers during the taxable year 1961, in making tours of the Orient in connection with the “People to People” program of the United States Information Agency, are deductible for federal tax purposes under the provision of section 170 of the Internal Revenue Code of 1954, 26 U.S.C. § 170 . For the reasons stated in the opinion of the district court, reported in 264 F. Supp. 85 , we hold that the expenses are not deductible. Affirmed.
Plain English Summary
PER CURIAM: In these suits, consolidated for trial and appeal, the sole question presented is whether expenses incurred by appellant taxpayers during the taxable year 1961, in making tours of the Orient in connection with the “People to Peo
Key Points
01PER CURIAM: In these suits, consolidated for trial and appeal, the sole question presented is whether expenses incurred by appellant taxpayers during the taxable year 1961, in making tours of the Orient in connection with the “People to Peo
02For the reasons stated in the opinion of the district court, reported in 264 F.
03
04
Frequently Asked Questions
PER CURIAM: In these suits, consolidated for trial and appeal, the sole question presented is whether expenses incurred by appellant taxpayers during the taxable year 1961, in making tours of the Orient in connection with the “People to Peo
FlawCheck shows no negative treatment for Sheffels v. United States in the current circuit citation data.
This case was decided on January 7, 1969.
Use the citation No. 8893566 and verify it against the official reporter before filing.