Legal Opinion
Lorenzo Alvary v. United States
Court of Appeals for the Second Circuit
Decided May 18, 1962No. 157, Docket 27107PublishedCited by 65 opinions
1Opinion of the Court
LUMBARD, Chief Judge.
The plaintiff-taxpayer, Lorenzo Alvary, appeals from the dismissal of his suit for a refund of federal income taxes paid for the calendar years 1951 and 1955. He claims that he is entitled to a deduction in those years for a net operating loss carry-back to 1951 and carry-forward to 1955 from the tax year 1952 when, he alleges, two pieces of real property located in Budapest, Hungary, which he owned for rental purposes were nationalized by the Hungarian Communist government. Internal Revenue Code of 1939, §§ 23(s), 122, 26 U.S.C.A. §§ 23(s), 122.1 The taxpayer received…
2Cases cited24 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HoustonSupreme Court of the United States · 1931
- Brown v. PiperSupreme Court of the United States · 1875
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
19 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Clicks Billiards Inc., a Texas Corporation v. Sixshooters Inc., an Arizona Corporation Ronald R. Forbes, a Married Man Jane Doe Forbes, WifeCourt of Appeals for the Ninth Circuit · 2001
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- International Star Class Yacht Racing Ass'n v. Tommy Hilfiger U.S.A., Inc.Court of Appeals for the Second Circuit · 1998
- Curphey v. CommissionerUnited States Tax Court · 1980
- American Prairie Construction Co. v. HoichCourt of Appeals for the Eighth Circuit · 2009
60 more not listed; retrieve them via the Exa API.