Legal Opinion
Crouch v. United States
District Court, D. Kansas
Decided January 12, 1981No. Civ. A. No. 78-2317PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
O’CONNOR, District Judge.
This case comes before the court for ruling upon motions for summary judgment filed by plaintiff and by defendant. In this action plaintiff seeks refund of taxes plus interest and penalties in the amount of $26,378.95. As grounds for summary judgment, the United States argues (1) that plaintiff as sole shareholder of Seventeen Ventures, Inc., (Seventeen Ventures) was not entitled to deduct the corporation’s net operating loss for 1970 because Seventeen Ventures’ status as a Subchapter S corporation terminated by operation of law during that year;…
2Cases cited16 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Lagreide v. CommissionerUnited States Tax Court · 1954
- Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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3Cited by3 opinions
- Byram v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- John D. Crouch v. United StatesCourt of Appeals for the Tenth Circuit · 1982
- Stover v. CommissionerUnited States Tax Court · 1984