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ROOKARD v. UNITED STATES

Civ. No. 70-525.

330 F.Supp. 722 (1971)

James E. ROOKARD and Helen Rookard, husband and wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

May 20, 1971.

Attorney(s) appearing for the Case

Edward V. O'Reilly, O'Reilly, Anderson & Richmond, Eugene, Or., for plaintiffs.

Sidney I. Lezak, U. S. Atty. Vinita Jo Neal, Sp. Asst. U. S. Atty., Portland, Or., John M. Kirk, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

OPINION

GOODWIN, District Judge:

Taxpayers bring this action under 28 U.S.C. § 1346(a) (1) for a refund of income taxes paid after the Internal Revenue Service disallowed ordinary-income deductions for business bad debts and worthless stock.

James and Helen Rookard filed a joint return for 1967. They claimed business bad-debt deductions totaling $25,618.58 under 26 U.S.C. § 166. This sum included $20,618.58 which James Rookard was required...

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