Legal Opinion
United Dairy Farmers, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided October 3, 2001No. 00-3800PublishedCited by 10 opinions
1Opinion of the Court
OPINION
CLAY, Circuit Judge.
Plaintiffs, United Dairy Farmers, Inc. et al. (“UDF”), appeal from the district’s court order dismissing UDF’s claims brought pursuant to 26 U.S.C. § 6226(e), for readjustment of the Internal Revenue Service (“IRS”) determination disallowing several corporate income tax deductions taken by UDF in 1993 under 26 U.S.C. §§ 162 and 165(a) of the Internal Revenue Code (“the Code”). We AFFIRM.
BACKGROUND
Procedural History
On July 25, 1994, UDF filed a federal income tax return for its 1993 taxable year, claiming several deductions for ordinary business expenses pursuant to…
2Cases cited24 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Taft Broadcasting Company v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- United States v. GilmoreSupreme Court of the United States · 1963
- Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
19 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002
- Alioto v. CommissionerCourt of Appeals for the Sixth Circuit · 2012
- Capital Blue Cross & Subsidiaries v. Comm'rUnited States Tax Court · 2004
- Kerr-McGee Corp. v. United StatesUnited States Court of Federal Claims · 2007
5 more not listed; retrieve them via the Exa API.