Legal Opinion
A. Duda & Sons, Inc. v. United States
District Court, M.D. Florida
Decided October 21, 1974No. 69-228-Orl-CivPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
TJOFLAT, District Judge.
This action is an income tax refund suit brought by the taxpayer, A. Duda & Sons, Inc. (Duda) to recover certain taxes and interest paid for the fiscal years 1962 through 1965. Duda is a family-owned corporation engaged in farming and ranching operations in Florida. On its tax returns for the fiscal years in question it claimed substantial deductions for soil and water conservation expenses and for soil depletion on certain farms. Duda also reported as capital gains the income from the sale of certain Brahman cattle. Upon audit the…
2Cases cited4 opinions
- Floyd B. O'Neil v. W. R. Grace & Company and Maryland Casualty CompanyCourt of Appeals for the Fifth Circuit · 1969
- McDonald v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Fox v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
- Estate of Straughn v. CommissionerUnited States Tax Court · 1970
3Cited by3 opinions
- Amfac, Inc. v. CommissionerUnited States Tax Court · 1978
- Amfac, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Amfac, Inc. v. CommissionerUnited States Tax Court · 1978