OPINION
CLARKE, Chief Judge.
By this action Roy O. Disney, president of Walt Disney Productions, and his wife, Edna F. Disney, seek to recover sums claimed as overpayments of income taxes.
The principal sums sought ($2,827.70 for 1962 and $1,418.11 for 1963) represent income taxes on amounts the corporation paid Mr. Disney to compensate for Mrs. Disney's expenses in accompanying him on three business trips...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.