Legal Opinion
CASCO BANK AND TRUST COMPANY v. United States
District Court, D. Maine
Decided November 17, 1975No. Civ. 14-110PublishedCited by 3 opinions
1Opinion of the Court
OPINION AND ORDER OF THE COURT
GIGNOUX, District Judge.
This is. a suit for refund of some $61,587.85 federal income taxes and interest alleged to have been erroneously assessed to and collected from plaintiffs with respect to the 1968 and 1971 joint income tax returns of William A. Preston, Jr. (since deceased) and Rita B. Preston. All other issues having been resolved in favor of the defendant, 1 the only issue remaining for decision is whether, in 1971, Mr. and Mrs. Preston incurred a “Section 1244 stock” loss with respect to their Maloney & Preston, Inc. stock. This issue is before the…
2Cases cited7 opinions
- Morgan v. CommissionerUnited States Tax Court · 1966
- Pierre Godart and Suzanne Godart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Godart v. CommissionerUnited States Tax Court · 1969
- Spiegel v. CommissionerUnited States Tax Court · 1968
- Mance T. Spillers and Mary J. Spillers v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Mogab v. CommissionerUnited States Tax Court · 1978
- Francis v. CommissionerUnited States Tax Court · 1987
- Mogab v. CommissionerUnited States Tax Court · 1978