Stahl v. US, No. 10-35006

Income Tax Refund Action

In Stahl v. US, No. 10-35006, an action for a refund of personal income taxes, the court reversed summary judgment for the U.S., holding that plaintiff was an employee of the corporation at issue, and, therefore, his medical and meal expenses were deductible at the corporate level when the company's taxable income was determined.

As the court wrote:  "John Stahl, a member and president of the Stahl Hutterian Brethren ("SHB"), appeals the district court's grant of summary judgment to the United States on his complaint for a refund of personal income taxes. He asserts that because SHB is a 26 U.S.C. § 501(d) corporation and because the medical and meal expenses of its employees are deductible at the corporate level, he has overpaid his personal income taxes."

Related Resources

• Read the Ninth Circuit's Decision in Stahl v. US, No. 10-35006