Legal Opinion
Ralph W. Fullerton Company v. United States
Court of Appeals for the Ninth Circuit
Decided March 24, 1977No. 74-2979PublishedCited by 13 opinions
1Opinion of the Court
MERRILL, Circuit Judge:
Appellant taxpayer has brought this suit for refund of federal income taxes plus interest for the years 1969 and 1970 in the total sum of $13,888.50. It has taken this appeal from judgment of the district court in favor of the United States. Presented is the question of its right to take a loss deduction for accounts that formed part of a purchased customer list where the customer subsequently ceased or refrained from doing business with the taxpayer, or, alternatively, its right to take a depreciation deduction.
Taxpayer is a Portland, Oregon, corporation dealing in…
2Cases cited8 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- Marsh & McLennan Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
- Potts, Davis & Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Richard S. Miller & Sons, Inc. v. United StatesUnited States Court of Claims · 1976
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Los Angeles Cent. Animal Hospital, Inc. v. CommissionerUnited States Tax Court · 1977
- AmSouth Bancorporation and Subsidiaries v. United StatesDistrict Court, N.D. Alabama · 1988
- First Northwest Industries, Inc. v. CommissionerUnited States Tax Court · 1978
- Capital Blue Cross & Subsidiaries v. Comm'rUnited States Tax Court · 2004
- First Northwest Industries of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1981
8 more not listed; retrieve them via the Exa API.