Legal Opinion

Bernard F. Curry and Marvel I. Curry v. United States

Court of Appeals for the Fifth Circuit

Decided June 21, 1968No. 25336PublishedCited by 58 opinions

1Opinion of the Court

GARZA, District Judge:

Appellant in the district court was seeking from the United States a refund of certain income taxes paid for the years 1958-1961 in the amount of $142,953.60.

Appellant was required to pay this amount as a deficiency assessment because the Internal Revenue Service disallowed certain business losses claimed by Appellant.

From an adverse ruling, the Appellant brought this appeal.

The essential background is as follows:

Appellant is a well-known and lifetime figure in virtually all aspects of the automobile business excluding production. He operates in New York and Florida.…

2Cases cited6 opinions

  1. W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
  2. John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
  3. United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, DeceasedCourt of Appeals for the Fifth Circuit · 1967
  4. Montclair, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
  5. Laurie W. Tomlinson, District Director of Internal Revenue for the District of Florida v. The 1661 CorporationCourt of Appeals for the Fifth Circuit · 1967

1 more not listed; retrieve them via the Exa API.

3Cited by58 opinions

  1. Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
  2. Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
  3. Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
  4. Segel v. CommissionerUnited States Tax Court · 1987
  5. In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United StatesCourt of Appeals for the Eleventh Circuit · 1984

53 more not listed; retrieve them via the Exa API.

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