Legal Opinion
Milton E. Anderson and Mae E. Anderson v. United States
Court of Appeals for the Ninth Circuit
Decided June 2, 1977No. 76-1130PublishedCited by 13 opinions
1Per curiam
The appellee taxpayers instituted a refund suit, seeking to recover taxes paid because the Internal Revenue Service disallowed a deduction claimed by the taxpayers for bad debts under 26 U.S.C. § 166 (1970). The District Court granted a judgment for the taxpayers, and the Government appeals.
In 1949 Milton Anderson commenced a floor covering business as a sole proprietorship. He incorporated the business in 1956, exchanging the assets of his business for stock in the corporation. The corporation rented its premises from Anderson. During the 1960’s Anderson made several loans to the…
2Cases cited5 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. GeneresSupreme Court of the United States · 1972
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Leonard Lundgren and Evelyn Lundgren v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- United States v. H. F. Keeler and Alice H. Keeler, His WifeCourt of Appeals for the Ninth Circuit · 1962
3Cited by13 opinions
- Autohaus Brugger, Inc. v. Saab Motors, Inc., and Saab-Scania of America, Inc.Court of Appeals for the Ninth Circuit · 1978
- Amos I. Maggy v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1977
- Parkside, Inc. And Beaconcrest, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- B.B. Rider Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1984
- John W. Hough and Louise C. Hough v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
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