Legal Opinion
Raphael Meisels and Zelda Meisels v. The United States
Court of Appeals for the Federal Circuit
Decided April 11, 1984No. Appeal 83-1219Published
1Opinion of the Court
DAVIS, Circuit Judge.
Raphael Meisels (Raphael) and Zelda Meisels (Zelda) appeal from a judgment of the United States Claims Court (filed June 2, 1983) which dismissed their petition for a refund of $80,338.75 1 in income taxes alleged to have been illegally assessed and collected for the taxable years 1971 and 1973. We affirm.
I
Appellants ask a refund of taxes paid following a determination by the Internal Revenue Service (IRS) that a loss claimed on their joint 1973 federal income tax return was subject to the capital loss limitations imposed by section 165(f) of the Internal Revenue Code of…
2Cases cited6 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Ruby Smith Stahl v. United StatesCourt of Appeals for the D.C. Circuit · 1970
- Joseph Lorch and Hannah Lorch v. Commissioner of Internal Revenue, Michael T. Harges and Janet G. Harges v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Michtom v. United StatesUnited States Court of Claims · 1978
- Michtom v. United StatesUnited States Court of Claims · 1980
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