LAZIER v. UNITED STATES

No. 13712.

170 F.2d 521 (1948)

LAZIER v. UNITED STATES et al.

United States Court of Appeals Eighth Circuit.

November 10, 1948.


Attorney(s) appearing for the Case

Paul Campbell, of Washington, D. C., for appellant.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson, A. F. Prescott and John P. Wenchel, II, Sp. Assts. to the Atty. Gen., and P. W. Lanier, U. S. Atty., of Fargo, N. D., on the brief), for appellees.

Leon B. Brown, of Los Angeles, Cal., amicus curiæ.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.


SANBORN, Circuit Judge.

The appellant, a North Dakota farmer, engaged exclusively in the business of farming, in the year 1943 sustained a loss of $18,316.99 on a sale of farms and farm machinery used in the operation of his business. Believing that $15,157.65 of this loss constituted a "net operating loss carry-back" within the meaning of § 122 of the Internal Revenue Code, as amended, 26 U.S.C.A.Int.Rev.Code, § 122, and that this "net operating loss carry...

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