Legal Opinion
Pacific Wholesalers, Inc. v. Mangerich
District Court, D. Guam
Decided February 6, 1957No. Civ. No. 50-55PublishedCited by 5 opinions
1Opinion of the Court
SHRIVER, District Judge.
This is a motion for summary judgment filed by the defendant pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A. The parties are *868in agreement that only a question of law is involved. The facts are simple.- The plaintiff is a Guam corporation. The defendant was the Commissioner of Revenue and Taxation for the Government of Guam at all pertinent times. The plaintiff operated at a loss during the calendar year 1950 and attempted to carry forward such loss for income tax purposes in returns for subsequent years. The defendant refused to recognize such…
2Cases cited7 opinions
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
- Finton J. Phelan, Jr., and E. R. Crain v. Richard Taitano and Harry L. MangerichCourt of Appeals for the Ninth Circuit · 1956
- Laguana v. AnsellDistrict Court, D. Guam · 1952
- John Wilson, Leonard White, Paul Bogovich and Elizabeth Tintorri v. B. L. Kennedy, Ford Q. Elvidge, Howard D. Porter and Richard TaitanoCourt of Appeals for the Ninth Circuit · 1956
- Wilson v. KennedyDistrict Court, D. Guam · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Chicago Bridge and Iron Company, Ltd. v. Ruben B. Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1970
- First National Bank of Ottumwa v. BairSupreme Court of Iowa · 1977
- In re the Appeal of Federal Deposit InsuranceSupreme Court of Kansas · 1991
- Jones v. InglingDistrict Court, D. Guam · 1961