Legal Opinion
Pacific Transport Co. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided August 16, 1973No. Nos. 71-1754 to 71-1764, 71-1810PublishedCited by 16 opinions
1Opinion of the Court
OPINION
Before ELY and KILKENNY, Circuit Judges, and SKOPIL, District Judge.*
2Per curiam
These appeals and cross-appeals are prosecuted from decisions of the tax court involving corporate income taxes for the tax year 1958 and certain tax periods in 1957. The taxpayers consist of a group of affiliated steamship companies. The deficiencies arise from the reduction of a net operating loss claimed by the group in 1959, a year not in issue, and carried back to taxable periods in 1957 and 1958, two open years.
Factual Background
The essential facts are not in dispute. In 1956, and prior years, Dant & Russell,…
3Cases cited19 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1973
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
14 more not listed; retrieve them via the Exa API.
4Cited by16 opinions
- Yoc Heating Corp. v. CommissionerUnited States Tax Court · 1973
- Brian L. Nahey and Carol J. Nahey v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
- Frank C. Howard and Nancy Howard v. United StatesCourt of Appeals for the Seventh Circuit · 1974
- International State Bank v. CommissionerUnited States Tax Court · 1978
- Broadview Lumber Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1977
11 more not listed; retrieve them via the Exa API.