Legal Opinion
Charles L. Long and Ruth S. Long v. United States
Court of Appeals for the Sixth Circuit
Decided July 6, 1981No. 79-1688PublishedCited by 18 opinions
1Opinion of the Court
WEICK, Circuit Judge.
The government appeals in this tax refund case from the grant of summary judgment by the United States District Court for the Western District of Tennessee in favor of the taxpayer-plaintiffs, Charles and Ruth Long, husband and wife. The case concerns the propriety of the government’s recapture under the provisions of Section 47(a) of the Internal Revenue Code of 1954 of a $9,867.97 investment tax credit taken by the Longs on their 1972 joint income tax return under Section 38 of the Code. On appeal, the primary issue raised concerns the validity of Treas.Reg. § 1.47-3(f)…
2Cases cited21 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Batterton v. FrancisSupreme Court of the United States · 1977
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Lykes v. United StatesSupreme Court of the United States · 1952
- Fulman v. United StatesSupreme Court of the United States · 1978
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Woods v. CommissionerUnited States Tax Court · 1988
- Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- George Nichols, Iii, in His Capacity as Liquidator of Kentucky Central Life Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 2001
- Estate of Bullard v. CommissionerUnited States Tax Court · 1986
- Cosby v. United StatesUnited States Court of Claims · 1985
13 more not listed; retrieve them via the Exa API.