Legal Opinion
Brashear v. United States
District Court, N.D. Texas
Decided March 1, 2001No. CIV.A. 3:99CV01799GPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM ORDER
FISH, District Judge.
Carole Jean Brashear (“Brashear”) seeks a refund of income taxes paid, as well as interest and penalties assessed thereon, for the taxable year ending December 31, 1985. To establish her claim for a refund, Brashear seeks to carry back to her 1985 taxable year a net operating loss (“NOL”) of $22,553 incurred in 1987. Joint Pretrial Order at 1-2. She also seeks a deduction of $23,900 as a dry hole loss from an oil well purchased in 1985. Id. The United States of America (“United States” or “the government”) does not contest the amount of the net operating…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. MitchellSupreme Court of the United States · 1980
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Internal Revenue Service v. Taylor (In Re Taylor)Court of Appeals for the Fifth Circuit · 1998
- United States v. BloomCourt of Appeals for the Fifth Circuit · 1997
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3Cited by3 opinions
- Loofbourrow v. Commissioner of Internal Revenue ServiceDistrict Court, S.D. Texas · 2002
- Perkins v. United StatesDistrict Court, E.D. Texas · 2004
- Carlton v. D'AlessandroCalifornia Court of Appeal · 2001