Legal Opinion
United States v. Harold D. Farley Gail D. Farley
Court of Appeals for the Third Circuit
Decided January 27, 2000No. 99-3209PublishedCited by 13 opinions
1Opinion of the Court
ROTH, Circuit Judge:
This case presents a question of statutory interpretation; its facts are not disputed. The appellants, Harold and Gail Farley, are taxpayers and owners of two separate S corporations. The Farleys obtained income tax refunds from the Internal Revenue Service in late 1995 and early 1996 after filing amended tax returns for the years 1989, 1990, 1992 and 1993. They obtained these refunds after adjusting the basis of their S corporation stock upward to account for discharge of indebtedness income excluded from gross income due to the insolvency of their S corporations. By…
2Cases cited15 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Hurley v. Atlantic City Police DepartmentCourt of Appeals for the Third Circuit · 1999
- Charles T. Hutchins, in 94-5509 v. Internal Revenue Service United States of America. Charles T. Hutchins v. Internal Revenue Service United States of America, United States of America, in 94-5510Court of Appeals for the Third Circuit · 1995
- The United States of America v. The Russell Manufacturing CompanyCourt of Appeals for the Second Circuit · 1965
- Exxon Corp. v. CommissionerUnited States Tax Court · 1994
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Gitlitz v. CommissionerSupreme Court of the United States · 2001
- Pryor v. Tiffen (In re TC Liquidations LLC)United States Bankruptcy Court, E.D. New York · 2011
- Official Committee of Unsecured Creditors of Forman Enterprises, Inc. v. Forman (In Re Forman Enterprises, Inc.)United States Bankruptcy Court, W.D. Pennsylvania · 2002
- Shawnee Development, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2002
- Ball v. Comm'rUnited States Tax Court · 2013
8 more not listed; retrieve them via the Exa API.