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Haverly v. United States

513 F.2d 224 (1975), cert. denied 423 U.S. 912 (1975)

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Haverly v. United States

United States Court of Appeals for the Seventh Circuit

513 F.2d 224 (1975), cert. denied 423 U.S. 912 (1975)

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Facts

Charles Haverly (plaintiff) was an elementary school principal. Textbook publishers sent Haverly unsolicited free samples of textbooks. The publishers sent the books for Haverly’s personal use or whatever purpose he saw fit. Haverly donated the textbooks to his school’s library and took a charitable deduction on his taxes in the amount of $400, the books’ value. Haverly did not report the books’ value as income on his taxes. The Internal Revenue Service assessed a deficiency against Haverly for this failure. Haverly paid the deficiency but then brought suit seeking a refund. The parties stipulated that Haverly was entitled to the charitable deduction and that the publishers’ giving the textbooks to Haverly did not constitute a gift. The district court ruled that Haverly’s receipt of the books did not constitute taxable income. The court thus ordered the United States government (defendant) to issue Haverly a refund. The United States appealed.

Rule of Law

Issue

Holding and Reasoning (Hastings, J.)

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