Legal Opinion
Dobyns-Taylor Hardware Co. v. United States
District Court, E.D. Tennessee
Decided December 11, 1967No. Civ. A. 2087PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
NEESE, District Judge.
This is an action by the plaintiff-taxpayer for a refund of federal income taxes, 28 U.S.C. § 1346(a), for its fiscal years ending August 31, 1961 and 1962, based on a claimed net operating loss carryback of $55,829.97 from its fiscal year ending two years after the latter date. The defendant’s commissioner of internal revenue adjusted the taxpayer’s taxable income for its tax year 1964 by disallowing the aforementioned loss, comprised of claims of $75,842.62 for bad debts, $4,500 for legal fees expended in connection therewith, and the allowance of…
2Cases cited24 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Berkey v. Third Avenue Railway Co.New York Court of Appeals · 1926
- Hart Steel Co. v. Railroad Supply Co.Supreme Court of the United States · 1917
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
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3Cited by2 opinions
- Talen's Landing, Inc. v. M/v Venture, Ii, Etc., Venture Towing, Inc., Venture Marine Enterprises, Inc. And Jacques J. CreppelCourt of Appeals for the Fifth Circuit · 1981
- Brown v. Kingsport Publishing Corp.District Court, E.D. Tennessee · 1971