Legal Opinion
United Dairy Farmers, Inc. v. United States
District Court, S.D. Ohio
Decided May 23, 2000No. C-1-97-1043PublishedCited by 2 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER
BECKWITH, District Judge.
On its 1993 corporate income tax return, Plaintiff United Dairy Farmers, Inc. (“UDF”) took the following deductions: 1) a deduction of $259,980 pursuant to § 162 of the Internal Revenue Code for environmental remediation costs; 2) a deduction of $150,902 pursuant to § 165(a) of the Internal Revenue Code for abandonment losses relating to alleged valueless engineering and relocation studies; and 3) a deduction of $145,253 pursuant to § 162 of the Internal Revenue Code for professional fees incurred as a result of changing…
2Cases cited14 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- John K. Johnsen Frances Johnsen, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1986
- Ford Motor Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Gordon S. Sorrell, Jr. And June M. Sorrell v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
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3Cited by2 opinions
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002
- United Dairy Farmers, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2001