Legal Opinion
Art Metal Const. Co. v. United States
United States Court of Claims
Decided January 11, 1937No. 42493, 42548PublishedCited by 13 opinions
1Opinion of the Court
LITTLETON, Judge.
These two cases were consolidated for the purpose of taking testimony and submission to the court, and arise as a result of adverse action by the Commissioner of Internal Revenue on timely refund claims filed by plaintiff for income tax alleged to have been overpaid for 1927, 1929, and 1930.
Plaintiff contends, first, that a corporation later affiliated with it sustained a loss in 1927 on the disposition of certain patents, the unabsorbed portion of which should be carried forward and allowed as a deduction in computing consolidated net income for 1929. This question presents…
2Cases cited5 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- C. P. Ford & Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Columbian Carbon Co. v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by13 opinions
- Maverick-Clarke Litho Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Investors Discount Corp. v. CommissionerUnited States Tax Court · 1967
- Ehlen v. United StatesUnited States Court of Claims · 1963
- Dixie Furniture Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Union National Bank of Youngstown v. United StatesDistrict Court, N.D. Ohio · 1965
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