Legal Opinion
Lorenzo A. Beltran v. United States of America, Enrique A. And Olga P. Onetti v. United States
Court of Appeals for the Seventh Circuit
Decided April 27, 1971No. 18316, 18317PublishedCited by 4 opinions
1Opinion of the Court
HASTINGS, Senior Circuit Judge.
These appeals concern two consolidated suits for refund of federal income taxes for the taxable calendar years 1962 and 1963, based on the carryover of losses from 1961. Findings of fact and conclusions of law were filed by the district court September 29, 1969. 1
In No. 18316, taxpayer Lorenzo A. Beltran recovered judgment for $2,473.-88, principal and interest, for the years 1962 and 1963. In No. 18317, taxpayers Enrique A. and Olga P. Onetti, husband and wife, recovered judgment for $2,-245.66, principal and interest, for the years 1962 and 1963. The…
2Cases cited4 opinions
- Powers v. CommissionerUnited States Tax Court · 1961
- Colish v. CommissionerUnited States Tax Court · 1967
- Estate of Frank Fuchs, Deceased, Edith Fuchs, and Edith Fuchs, Surviving Wife Individually v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Cesar E. Alvarez Et Ux. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
3Cited by4 opinions
- Central States, Southeast And Southwest Pension Fund v. Personnel, Inc.Court of Appeals for the Seventh Circuit · 1992
- Central States, Southeast & Southwest Pension Fund v. Personnel, Inc.Court of Appeals for the Seventh Circuit · 1992
- Luis and Alicia P. Bosch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Chandler v. Comm'rUnited States Tax Court · 1972