Legal Opinion
Elott H. Rafferty Farms, Inc. v. United States
District Court, E.D. Missouri
Decided December 27, 1973No. S71C64PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
WANGELIN, District Judge.
This action was commenced by the plaintiff Elott Raffety Farms, Inc., against the defendant United States of America for the refund of income taxes paid in the taxable years ending March 31 of 1964, 1967, 1968, 1969 and 1970. Plaintiff claims deductions totalling $222,000.00 “advanced” by it to a farming enterprise in the Republic of Mexico. The enterprise succumbed to adverse weather and other growing conditions in 1966 and 1967. Timely claims for refunds were filed and denied by the Internal Revenue Service. 26 U.S.C. § 7422(a). The Court has jurisdiction…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. TellierSupreme Court of the United States · 1966
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Howard A. Jackson and Elizabeth D. Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Elot H. Raffety Farms, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Elot H. Raffety Farms, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1975