F. C. DONOVAN, INC. v. UNITED STATES

No. 5353.

261 F.2d 470 (1958)

F. C. DONOVAN, Inc., Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided November 24, 1958.


Attorney(s) appearing for the Case

Walter G. Silcox, Boston, Mass., with whom Richard J. Walsh and Warner, Stackpole, Stetson & Bradlee, Boston, Mass., were on brief, for appellant.

David O. Walter, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., Anthony Julian, U. S. Atty., and Andrew A. Caffrey, Asst. U. S. Atty., Boston, Mass., were on brief, for appellee.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


MAGRUDER, Chief Judge.

This case illustrates the perils of misunderstanding incident to the drafting of a judicial opinion. In 1956 we had before us a tax refund case, Newmarket Mfg. Co. v. United States, 1 Cir., 233 F.2d 493, involving the carry-back provisions of the 1939 Internal Revenue Code, in which we held that the corporate taxpayer was entitled to carry back a loss suffered in its business operations for the fiscal year ending...

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