Legal Opinion
Urbanek v. United States
District Court, S.D. Florida
Decided October 31, 1994No. 92-7149-CIVPublishedCited by 5 opinions
1Opinion of the Court
FINAL JUDGMENT
ZLOCH, District Judge.
Plaintiff, August Urbanek, filed the instant action seeking a refund of federal income tax in the amount of $102,105 plus interest from the Defendant, United States of America, for the tax year ended December 31, 1984. The Court has jurisdiction over the instant action pursuant to 28 U.S.C. § 1346(a)(1).
The sole question for this Court to decide is whether the Plaintiff may reduce his alternative minimum taxable income (“AMTI”) for the tax year ended December 31, 1984 by a regular tax net operating loss (“NOL”) carried back from the tax year ended 1987,…
2Cases cited8 opinions
- First Chicago Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1988
- Occidental Petroleum Corp. v. CommissionerUnited States Tax Court · 1984
- First Chicago Corp. v. CommissionerUnited States Tax Court · 1987
- Howard M. Weiser, and Lenore Weiser Robert J. And Helen M.L. Stein John McLeish and Nils Parson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Breakell v. CommissionerUnited States Tax Court · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Pekar v. CommissionerUnited States Tax Court · 1999
- Paul J. Pekar v. CommissionerUnited States Tax Court · 1999
- Pekar v. CommissionerUnited States Tax Court · 1999
- Urbanek v. United StatesCourt of Appeals for the Eleventh Circuit · 1996
- Urbanek v. United StatesCourt of Appeals for the Eleventh Circuit · 1996