Legal Opinion
PETERSON PRODUCE COMPANY v. United States
District Court, W.D. Arkansas
Decided May 23, 1962No. 1621PublishedCited by 16 opinions
1Opinion of the Court
JOHN E. MILLER, Chief Judge.
STATEMENT •
The plaintiff, Peterson Produce Company, filed its complaint on August 17, 1961, seeking to recover the sum of $110,410.15 income tax paid for the taxable year ending August 31, 1956, by virtue of a net operating loss carryback to 1956 from the taxable year ending March 31, 1959. The plaintiff alleged that the disallowance of the said net operating loss carryback to the taxable year ending August 31, 1956, by the Commissioner of Internal Revenue and the assertion of a tax deficiency for the taxable year ending March 31, 1959, were erroneous in that the…
2Cases cited21 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Brown v. HelveringSupreme Court of the United States · 1934
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
16 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Photo-Sonics, Inc. v. CommissionerUnited States Tax Court · 1964
- Wilkinson-Beane, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1970
- Thor Power Tool Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- American Fletcher Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Maple Leaf Farms, Inc. v. CommissionerUnited States Tax Court · 1975
11 more not listed; retrieve them via the Exa API.