Stubbs v. United States, No. 23810.
| Court | United States Courts of Appeals. United States Court of Appeals (9th Circuit) |
| Writing for the Court | MERRILL and KOELSCH, Circuit , and BYRNE |
| Citation | 428 F.2d 885 |
| Parties | Robert C. STUBBS and Mary Ann Stubbs, husband and wife, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. |
| Docket Number | No. 23810. |
| Decision Date | 16 July 1970 |
428 F.2d 885 (1970)
Robert C. STUBBS and Mary Ann Stubbs, husband and wife, Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee.
No. 23810.
United States Court of Appeals, Ninth Circuit.
June 16, 1970.
As Modified on Denial of Rehearing July 16, 1970.
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.
Taxpayers had entered into an agreement to purchase certain property contingent on its rezoning to permit use for a trailer court and shopping center. A plat was prepared for presentation to the Tucson City Planning and Zoning Commission. To assure access to the portion intended for a mobile home development the plat provided for dedication of a strip of the property as a public road. The road would also provide access or frontage for some of the remaining property, for an unrelated public school, church and home for the aged. Following hearings the Zoning Commission recommended approval and rezoning, and transmitted the recommendation to the City Council. Approximately three weeks later taxpayers completed their purchase and made the contemplated transfer to the city. The rezoning ordinance was formally adopted by the City Council some four months later.
The position of the United States throughout these proceedings has been that the purpose of the transfer was to benefit directly the remaining
Taxpayers contend that purpose does not control in such a case as this and consequently that the instructions were erroneous and prejudicial. They assert that here the dedication was not compelled by law or by such coercive conditions as were present in the Transamerica case. In such a case as this, they...
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Southern Pacific Transp. Co. v. Comm'r of Internal Revenue, Docket No. 3493-69.
...questioning or rejecting the Duberstein criteria: United States v Transamerica Corp 392 F.2d 522 (9th Cir. 1968); Stubbs v United States 428 F.2d 885 (9th Cir. 1970); Allen v United States 541 F.2d 786 (9th Cir. 1976); Singer v United States 196 Ct. Cl. 90, 449 F.2d 413 (1971). See also Cro......
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Foster v. Comm'r of Internal Revenue , Docket No. 1717-78.
...would not disqualify a transfer as a charitable contribution but that a direct economic benefit would.126 In Stubbs v. United States, 428 F.2d 885, 886-887 (9th Cir. 1970), it held that the expectation of a benefit need not be the sole purpose, but rather only the dominant purpose, of a tra......
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Graham v. C.I.R., Nos. 84-7794
...Allen v. United States, 541 F.2d 786, 788 (9th Cir.1976); Collman v. Comm'r, 511 F.2d 1263, 1267 (9th Cir.1975); Stubbs v. United States, 428 F.2d 885, 887 (9th Cir.1970), cert. denied, 400 U.S. 1009, 91 S.Ct. 567, 27 L.Ed.2d 621 (1971); DeJong v. Comm'r, 309 F.2d 373, 376-79 (9th Cir.1962)......
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U.S. v. King, Nos. 77-2611
...It is a matter largely within the good discretion, judicially exercised, of the trial judge." Id. at 567. Accord, Stubbs v. United States, 428 F.2d 885 (9th Cir. 1970), Cert. denied, 400 U.S. 1009, 91 S.Ct. 567, 27 L.Ed.2d 621 (1971); Todisco v. United States, 298 F.2d 208 (9th Cir. 1961), ......
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Southern Pacific Transp. Co. v. Comm'r of Internal Revenue, Docket No. 3493-69.
...questioning or rejecting the Duberstein criteria: United States v Transamerica Corp 392 F.2d 522 (9th Cir. 1968); Stubbs v United States 428 F.2d 885 (9th Cir. 1970); Allen v United States 541 F.2d 786 (9th Cir. 1976); Singer v United States 196 Ct. Cl. 90, 449 F.2d 413 (1971). See also Cro......
-
Foster v. Comm'r of Internal Revenue , Docket No. 1717-78.
...would not disqualify a transfer as a charitable contribution but that a direct economic benefit would.126 In Stubbs v. United States, 428 F.2d 885, 886-887 (9th Cir. 1970), it held that the expectation of a benefit need not be the sole purpose, but rather only the dominant purpose, of a tra......
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Graham v. C.I.R., Nos. 84-7794
...Allen v. United States, 541 F.2d 786, 788 (9th Cir.1976); Collman v. Comm'r, 511 F.2d 1263, 1267 (9th Cir.1975); Stubbs v. United States, 428 F.2d 885, 887 (9th Cir.1970), cert. denied, 400 U.S. 1009, 91 S.Ct. 567, 27 L.Ed.2d 621 (1971); DeJong v. Comm'r, 309 F.2d 373, 376-79 (9th Cir.1962)......
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U.S. v. King, Nos. 77-2611
...It is a matter largely within the good discretion, judicially exercised, of the trial judge." Id. at 567. Accord, Stubbs v. United States, 428 F.2d 885 (9th Cir. 1970), Cert. denied, 400 U.S. 1009, 91 S.Ct. 567, 27 L.Ed.2d 621 (1971); Todisco v. United States, 298 F.2d 208 (9th Cir. 1961), ......