Legal Opinion
Johnson, Drake & Piper, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided August 23, 1973No. 72-1736PublishedCited by 4 opinions
1Opinion of the Court
TALBOT SMITH, Senior District Judge.
The case before us is a tax refund suit. It involves an effort by Johnson, Drake and Piper (hereafter the taxpayer) to increase its net operating loss for the year 1960, and, on the basis of such increase in loss, and the net operating loss carryback provisions of the Internal Revenue Code, to obtain a refund of income taxes paid for 1957. 1 The losses themselves are not in dispute. The controversy concerns the taxpayer’s belated attempt to amend its 1960 return. 2
During I960 the contractor was engaged in the business of general contracting. It constructed…
2Cases cited3 opinions
- McAllister v. United StatesSupreme Court of the United States · 1954
- Loys C. Wilson, Doing Business as Presnell Hospital v. New York Life Insurance Company, a Corporation, Loys C. Wilson, Doing Business as Presnell Hospital v. ætna Life Insurance Company, a CorporationCourt of Appeals for the Eighth Circuit · 1958
- W. F. Trimble & Sons Co. v. CommissionerUnited States Tax Court · 1943
3Cited by4 opinions
- Killian Construction Co. v. Tri-City Construction Co.Missouri Court of Appeals · 1985
- Prunty Construction, Inc. v. City of CanistotaSouth Dakota Supreme Court · 2004
- Coastland Construction, Inc. v. F.O.M. Puerto Rico, S.E.District Court, D. Puerto Rico · 2002
- WINDISH v. 3M COMPANYDistrict Court, E.D. Pennsylvania · 2024