Legal Opinion
Jeffrey G. Sharp v. United States
Court of Appeals for the Federal Circuit
Decided December 28, 1993No. 93-5111PublishedCited by 16 opinions
1Opinion of the Court
LOURIE, Circuit Judge.
The United States appeals from a decision of the United States Court of Federal Claims 1 granting summary judgment in favor of taxpayer Jeffrey G. Sharp on his claim for a tax refund and denying the United States’ cross-motion for summary judgment. Sharp v. United States, 27 Fed.Cl. 62 (Ct.Fed.Cl.1992). Because the Internal Revenue Code (“IRC” or “Code”) in effect at the relevant time did not limit the carryover of investment interest to the amount of taxable income in the year the interest was paid or accrued, we affirm.
BACKGROUND
The material facts are undisputed. Sharp…
2Cases cited11 opinions
- Mallard v. United States Dist. Court for Southern Dist. of IowaSupreme Court of the United States · 1989
- Russello v. United StatesSupreme Court of the United States · 1983
- Perrin v. United StatesSupreme Court of the United States · 1979
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Ve Holding Corporation v. Johnson Gas Appliance CompanyCourt of Appeals for the Federal Circuit · 1990
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003
- Jeffrey G. Sharp v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Linda L. Harrell, Individually, as Personal Representative, and as Surviving Spouse of Larry Gene Harrell, Deceased v. Decatur County, Ga.Court of Appeals for the Eleventh Circuit · 1994
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010
- Dowdell v. ChapmanDistrict Court, M.D. Alabama · 1996
11 more not listed; retrieve them via the Exa API.