Legal Opinion
Robert B. Trainer and Sirin D. Trainer v. The United States
Court of Appeals for the Federal Circuit
Decided September 5, 1986No. Appeal 86-850PublishedCited by 7 opinions
1Opinion of the Court
JACK R. MILLER, Senior Circuit Judge.
This appeal in a tax refund suit 1 is from the judgment of the United States Claims Court dismissing appellants’ complaint based on the United States’ (“Government”) motion for judgment on the pleadings. 2 We affirm.
The issue is whether the Claims Court’s order was erroneous, being based on its holding in O.B. Mobley, Jr. v. United States, 8 Cl.Ct. 767 (1985), that the minimum tax is an income tax and the clear implication that, therefore, it is not an excise tax deductible under section 162 (trade or business expenses) or section 212 (expenses for…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. DarusmontSupreme Court of the United States · 1981
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Graff v. CommissionerUnited States Tax Court · 1980
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- City of New Orleans v. ScramuzzaSupreme Court of Louisiana · 1987
- The Mead Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1999
- May Department Stores Co. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1996
- B.F. Goodrich Company v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Federal National Mortgage Ass'n v. United StatesUnited States Court of Federal Claims · 2003
2 more not listed; retrieve them via the Exa API.