Legal Opinion
K & R Service Co., Inc. v. United States
District Court, D. Massachusetts
Decided March 31, 1983No. Civ. A. 75-1941-N to 75-1945-NPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
DAVID S. NELSON, District Judge.
Five related Wisconsin corporations, which were engaged primarily in sewer and water-main construction until terminating operation in 1973, have brought the present actions seeking refund of corporate tax payments for various years during the 1960’s. The principal issue involves the deductibility as bad debts of certain monetary advances made to Grange Construction, Inc. (Grange) by the other four plaintiffs. Having reviewed the trial testimony and exhibits and the parties’ extensive factual stipulations, the court rules in the government’s…
2Cases cited14 opinions
- Richard R. Riss, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc.Court of Appeals for the Eighth Circuit · 1976
- Trinco Industries, Inc. v. CommissionerUnited States Tax Court · 1954
- Cuyuna Realty Company v. The United StatesUnited States Court of Claims · 1967
- George T. Smith and Clela v. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
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3Cited by4 opinions
- Wall Industries, Inc. v. United StatesUnited States Court of Claims · 1986
- Sun Cal, Inc. v. United StatesUnited States Court of Claims · 1990
- Northrop Grumman Computing Systems, Inc. v. United StatesUnited States Court of Federal Claims · 2011
- Darr v. Internal Revenue ServiceUnited States Bankruptcy Court, D. Massachusetts · 2020