Legal Opinion
L. H. Pierce v. United States of America, United States of America v. Lena L. Pierce
Court of Appeals for the Ninth Circuit
Decided April 21, 1958No. 15461, 15462PublishedCited by 12 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge.
The Pierces of Portland, Oregon, are husband and wife who filed separate federal income tax returns for the years 1946 and 1948. Their net incomes as reported for 1946 were over $65,000 each. In 1948 after deductions they had no net income and were required to pay no tax. Naturally out of their misfortunes in 1948 they are looking for “loss carry-backs” to 1946 as a basis for refunds on their taxes that year. Claiming the loss carry-backs to Í946, the taxpayers in June, 1949, filed claims for refunds which the commissioner never allowed. Consequently the taxpayers…
2Cases cited8 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Hopkins v. BaconSupreme Court of the United States · 1930
- Bender v. PfaffSupreme Court of the United States · 1930
- Goodell v. KochSupreme Court of the United States · 1930
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Martin v. CommissionerUnited States Tax Court · 1971
- E. A. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
7 more not listed; retrieve them via the Exa API.