Legal Opinion
Associated Wholesale Grocers, Inc., and Its Subsidiary, Super Market Developers, Inc. v. United States
Court of Appeals for the Tenth Circuit
Decided March 15, 1991No. 89-3287PublishedCited by 48 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
Associated Wholesale Grocers, Inc. and its wholly-owned subsidiary, Super Market Developers, Inc. (collectively, “taxpayer”), appeal the district court’s order denying their motion for summary judgment and granting summary judgment in favor of the Internal Revenue Service (“IRS”). Taxpayer seeks to recognize a business loss and claim a refund of federal income taxes. See Associated Wholesale Grocers, Inc. v. United States, 720 P.Supp. 887 (D.Kan.1989).
Background
The material facts are not in dispute. In 1976, Super Market Developers, Inc. (“Super Market Developers”) made…
2Cases cited30 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Commissioner v. ClarkSupreme Court of the United States · 1989
- Commissioner v. GordonSupreme Court of the United States · 1968
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3Cited by48 opinions
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1994
- Calderon-Serra v. Wilimington Trust CompanyCourt of Appeals for the First Circuit · 2013
- TRUE v. United StatesCourt of Appeals for the Tenth Circuit · 1999
- Long Term Capital Holdings v. United StatesDistrict Court, D. Connecticut · 2004
- Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
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