Legal Opinion
James J. Flood Joan L. Flood v. United States
Court of Appeals for the Ninth Circuit
Decided August 31, 1994No. 93-35429PublishedCited by 12 opinions
1Opinion of the Court
PREGERSON, Circuit Judge:
The United States appeals from the decision of the district court granting summary judgment in favor of James and Joan Flood in their claim for an income tax refund. The sole issue before us is whether the amount of investment interest that could be carried forward under § 163(d) of the Internal Revenue Code in effect between 1983 and 1986, 1 26 U.S.C. § 163(d), was limited by the taxpayer’s taxable income in the year that the investment interest was paid or accrued. We have jurisdiction under 28 U.S.C. § 1291. We hold that the amount that may be carried forward is…
2Cases cited9 opinions
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Lenz v. CommissionerUnited States Tax Court · 1993
- Pepito Mabalot Almero Quirico David Eustaquio Santa Cruz Nemesio Evangelista Marasigan v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1994
- Pacific Enters. & Subsidiaries v. CommissionerUnited States Tax Court · 1993
- Arthur Beyer Catherine A. Beyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1990
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. WoodsSupreme Court of the United States · 2013
- Clearmeadow Investments, LLC v. United StatesUnited States Court of Federal Claims · 2009
- AD Global Fund, LLC ex rel. North Hills Holding, Inc. v. United StatesUnited States Court of Federal Claims · 2005
- Federal National Mortgage Ass'n v. United StatesUnited States Court of Federal Claims · 2003
- Allbritton v. CommissionerCourt of Appeals for the Fifth Circuit · 1994
7 more not listed; retrieve them via the Exa API.