Legal Opinion
The E.F. Hutton Group, Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided February 4, 1987No. Appeal 86-992PublishedCited by 5 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This tax refund case comes to us from the United States Claims Court which held for the Government on cross-motions for summary judgment. We affirm.
I
Background
The hard facts were stipulated and are not in dispute. In 1974 and 1975, plaintiff-appellant, taxpayer E.F. Hutton Group, Inc., filed consolidated income tax returns as the parent company of E.F. Hutton and Company, Inc., 1 a corporation engaged in the securities brokerage and investment banking business. During this period, E.F. Hutton’s business, in addition to buying and selling stocks, bonds and commodities as…
2Cases cited8 opinions
- Denman v. SlaytonSupreme Court of the United States · 1931
- The Wisconsin Cheeseman, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Peirce v. Van DusenCourt of Appeals for the Sixth Circuit · 1897
- John E. Leslie and Evelyn G. Leslie v. Commissioner of the Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Bernard M. Barenholtz v. The United StatesCourt of Appeals for the Federal Circuit · 1986
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3Cited by5 opinions
- Dillon, Read & Co., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1989
- Dillon, Read & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1989
- Dillon, Read & Co. v. United StatesUnited States Court of Claims · 1988
- Stephens v. AstrueDistrict Court, D. Maryland · 2008
- Lcc-Mzt Team IV v. United StatesUnited States Court of Federal Claims · 2021