# James J. Ritter v. The United States

> United States Court of Claims · April 19, 1968 · 393 F.2d 823

URL: https://www.frixlaw.com/law-library/cases/9453563

## Case

- **Full name:** James J. RITTER v. the UNITED STATES
- **Court:** United States Court of Claims
- **Decided:** April 19, 1968
- **Citations:** 393 F.2d 823; 183 Ct. Cl. 875; 21 A.F.T.R.2d (RIA) 1107; 1968 U.S. Ct. Cl. LEXIS 452
- **Precedential status:** Published
- **Opinion:** Concurring in part by Skelton
- **Judges:** Bennett, Davis, Skelton, Wen, Laramore, Durfee, Collins
- **Cited by:** 26 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9453563

## Opinion text

SKELTON, Judge
(concurring in part and dissenting in part):
I join in the concurring and dissenting opinion of Judge Davis, except I would limit the “indirect costs” as deductible items to those costs which were reason *834 able expenses of the move. Of course, these costs will vary with the facts of each case, depending on the circumstances of the taxpayer and his station in life. Applying this rule to this case, I would hold that the only deductible “indirect costs” which appear to be reasonable as moving expenses are:
Remaking and rehanging draperies -------------------- $245.00
Installation of carpeting----------------------- 138.82
Total ________________________________________________ 383.82
Of course the interest and taxes on the Mill Valley residence in the sum of $289.08 are deductible as such instead of moving expenses.
I would enter judgment according to this opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9453563. Public record. Not legal advice.