Legal Opinion
A. J. Industries, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided September 12, 1974No. 72-2760PublishedCited by 48 opinions
1Opinion of the Court
OPINION
JAMES M. CARTER, Circuit Judge:
In this tax case, plaintiff taxpayer appeals from a district court judgment denying it a refund for taxes and interest paid in the sum of $1,291,445.79 for the taxable years 1957 through 1961. The central question is whether taxpayer is entitled to a loss deduction under either the 1939 or 1954 Internal Revenue Codes and applicable regulations for the years 1956 or 1957, in connection with an abandoned gold mining venture in Juneau, Alaska.
On its return in 1958, taxpayer claimed a loss deduction which it carried back to 1957 and carried forward through…
2Cases cited33 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Saxlehner v. Eisner & Mendelson Co.Supreme Court of the United States · 1900
- Broome v. United StatesUnited States Court of Claims · 1959
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
28 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Brountas v. CommissionerUnited States Tax Court · 1979
- Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1982
- Gulf Oil Corporation, in No. 89-2049 v. Commissioner of Internal Revenue. Commissioner of Internal Revenue, in No. 89-2050 v. Gulf Oil CorporationCourt of Appeals for the Third Circuit · 1990
- Hener v. United StatesDistrict Court, S.D. New York · 1981
- Washington Mutual, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2017
43 more not listed; retrieve them via the Exa API.