Legal Opinion
Claude P. Brown and Grace W. Brown v. United States
Court of Appeals for the Seventh Circuit
Decided October 8, 1992No. 90-1539, 90-1795PublishedCited by 57 opinions
1Opinion of the Court
CUDAHY, Circuit Judge.
The district court granted summary judgment in favor of the government on Claude P. Brown’s tax refund claim, concluding that Brown had failed to adduce sufficient evidence of bona fide losses during the year in question, 1984. We reverse and remand.
I
In October 1981 Claude P. Brown 1 opened a trading account with the Houston, Texas office of ContiCommodity Services, Inc. (Conti). In 1982 Brown opened other accounts that were owned jointly by Brown and his business associate, Isaac C. Hem-mings. David Ragan, who managed Con-ti’s Houston office, performed the trading of…
2Cases cited16 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Vincent Goka v. Paul Bobbitt, Officer, Acting SergeantCourt of Appeals for the Seventh Circuit · 1988
- Gunther Graefenhain and Philip Miller, Cross-Appellees v. Pabst Brewing Company, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1989
- Arthur M. Herman v. City of ChicagoCourt of Appeals for the Seventh Circuit · 1989
- Bell, Boyd & Lloyd v. Jack W. TapyCourt of Appeals for the Seventh Circuit · 1990
11 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Jamie S. Nabozny v. Mary Podlesny, William Davis, Thomas BlauertCourt of Appeals for the Seventh Circuit · 1996
- Stewart v. McGinnisCourt of Appeals for the Seventh Circuit · 1993
- Shepherd v. International Paper Co.Court of Appeals for the Fifth Circuit · 2004
- Bloch v. FrischholzCourt of Appeals for the Seventh Circuit · 2009
- Craig v. Ontario Corp.Court of Appeals for the Seventh Circuit · 2008
52 more not listed; retrieve them via the Exa API.