Legal Opinion
B & L FARMS CO. v. United States
District Court, S.D. Florida
Decided February 19, 1965No. Civ. 63-323PublishedCited by 18 opinions
1Opinion of the Court
FULTON, District Judge.
This is a tax refund suit whereby the plaintiffs seek to recover income taxes, in the amount of $162,538.73, which were-paid for the taxpayer’s fiscal year ending July 31, 1956.
Plaintiffs contend that the taxpayer suffered a net operating loss for the fiscal year ending July 31, 1959, which loss was sufficient in amount to justify the claimed refund. Plaintiffs rely on the “carry-back” provisions of Section 172 of the Internal Revenue Code of 1954.
The case was submitted on the pleadings and the briefs of counsel. The parties agreed to an extensive stipulation of facts,…
2Cases cited17 opinions
- White v. United StatesSupreme Court of the United States · 1938
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Helvering v. PriceSupreme Court of the United States · 1940
- Heiner v. MellonSupreme Court of the United States · 1938
- PG Lake, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
12 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Mueller v. CommissionerUnited States Tax Court · 1973
- Henry C. Mueller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
- Bloomfield v. CommissionerUnited States Tax Court · 1969
- Martin v. CommissionerUnited States Tax Court · 1971
- B & L Farms Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1967
13 more not listed; retrieve them via the Exa API.