Legal Opinion
Olympic Foundry Company, a Washington Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided January 29, 1974No. 19-15828PublishedCited by 11 opinions
1Opinion of the Court
OPINION
Before CHAMBERS and SNEED, Circuit Judges, and BURNS, * District Judge.
2Per curiam
The Government seeks to reverse the District Court’s holding that where in a preceding year the alternative method of computing corporate income tax provided in Int.Rev.Code of 1954, § 1201 is utilized, the excess of the taxpayer’s net operating loss deduction carried back from a later year over its ordinary income in such preceding year may be carried forward to succeeding years under Int.Rev.Code of 1954, § 172, even though the amount of the net operating loss deduction in said preceding year is less than the sum…
3Cases cited4 opinions
- Chartier Real Estate Co. v. CommissionerUnited States Tax Court · 1969
- Chartier Real Estate Company, Inc. v. Commissioner of Internal Revenue, (Three Cases)Court of Appeals for the First Circuit · 1970
- Axelrod v. CommissionerUnited States Tax Court · 1973
- Mutual Assurance Soc. of Virginia Corp. v. CommissionerUnited States Tax Court · 1973
4Cited by11 opinions
- United States v. Foster Lumber Co.Supreme Court of the United States · 1976
- In the Matter of Avien, Inc., Debtor. The City of New York v. Avien, Inc.Court of Appeals for the Second Circuit · 1976
- Mutual Assurance Society of Virginia Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1974
- Foster Lumber Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1974
- Sidney Axelrod and Andrea Axelrod v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1975
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