Legal Opinion
Larry Bergman Patricia Bergman v. United States
Court of Appeals for the Eighth Circuit
Decided April 19, 1999No. 98-2104PublishedCited by 28 opinions
1Opinion of the Court
MURPHY, Circuit Judge.
Larry and Patricia Bergman, husband and wife, brought this tax refund suit against the United States to recover certain amounts they paid for the 1990 tax year because of a disallowed deduction for operating losses of one of several corporations owned or controlled by Larry Bergman. The district court granted their motion for summary judgment, and the United States appeals. We reverse and remand.
I
During 1990 Larry Bergman was the president and owner of three S corporations: Advanced Flex, Inc. (AFI), AF2, Inc. (AF2), and AF3, Inc. (AF3). 1 Each corporation had its own…
2Cases cited23 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Gregory v. HelveringSupreme Court of the United States · 1935
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Putnam v. CommissionerSupreme Court of the United States · 1956
18 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Donald G. Oren Beverly J. Oren v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Thomas F. Grojean and Therese Grojean v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- William H. Maloof v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2006
- Estate of Alton Bean, Deceased Gary A. Bean, Administrator Mable Bean v. Commissioner of Internal Revenue, Gary A. Bean Cynthia Bean v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2001
- Maloof v. Comm'rUnited States Tax Court · 2005
23 more not listed; retrieve them via the Exa API.