Legal Opinion
Ujvari v. United States
District Court, S.D. New York
Decided January 2, 1963PublishedCited by 7 opinions
1Opinion of the Court
BICKS, District Judge.
This is a suit for the refund of personal federal income taxes paid by the plaintiffs, Arthur and Tessie Ujvari. They claim that they are entitled under Sections 23(s) and 122(a), (d) (5) of the Internal Revenue Code of 1939 1 to a deduction for a net operating loss carryover arising out of the confiscation by the Hungarian government of rental property owned and operated in a trade or business by plaintiff Arthur Ujvari. 2 Deductions in the sum of $13,018.81 having already been allowed for the years 1951 and 1952; this suit involves only the years 1953, 1954, 1955 and…
2Cases cited5 opinions
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
- Somers v. City of MeridenSupreme Court of Connecticut · 1934
- Elek v. CommissionerUnited States Tax Court · 1958
- People ex rel. Lehigh Valley Railway Co. v. HarrisNew York Supreme Court · 1938
- Bowie Lumber Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1946
3Cited by7 opinions
- International Star Class Yacht Racing Ass'n v. Tommy Hilfiger U.S.A., Inc.Court of Appeals for the Second Circuit · 1998
- Estate of Thomas L. Kaplin, Deceased, Maury I. Kaplin, and Gertrude F. Kaplin, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- International Star Class Yacht Racing Association v. Tommy Hilfiger U.S.A.Court of Appeals for the Second Circuit · 1998
- Stratton v. CommissionerUnited States Tax Court · 1969
- Estate of Thomas L. Kaplin, Deceased Maury I. Kaplin, and Gertrude F. Kaplin, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
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