Legal Opinion
T. E. Penton v. United States
Court of Appeals for the Sixth Circuit
Decided October 6, 1958No. 13408PublishedCited by 7 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
Appellant, T. E. Penton, filed this action in the District Court to recover income taxes paid for the year 1945, which he claims was an overpayment by reason of a net operating loss carry-back from the year 1947. The action was dismissed, from which ruling this appeal was taken.
The action was submitted to the Court on the following stipulation of facts. Taxpayer purchased a retail liquor store in Chattanooga, Tennessee, on or about May 17, 1943, which he operated under the required licenses until December 31, 1946. Persons engaged in the retail liquor…
2Cases cited13 opinions
- Dalton v. BowersSupreme Court of the United States · 1932
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Lazier v. United StatesCourt of Appeals for the Eighth Circuit · 1948
- Sic v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1949
- Pettit v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- E. O. Bookwalter, District Director of Internal Revenue v. Hutchens Metal Products, Inc.Court of Appeals for the Eighth Circuit · 1960
- Blue Diamond Coal Co. v. CommissionerUnited States Tax Court · 1959
- Hutchens Metal Products, Inc. v. BookwalterDistrict Court, W.D. Missouri · 1959
- T. E. Penton v. United StatesCourt of Appeals for the Sixth Circuit · 1959
- Blue Diamond Coal Co. v. CommissionerUnited States Tax Court · 1959
2 more not listed; retrieve them via the Exa API.