VREELAND v. UNITED STATES

No. 289-55.

289 F.2d 941 (1961)

T. Reed VREELAND and Diana D. Vreeland v. UNITED STATES.

United States Court of Claims.

May 3, 1961.


Attorney(s) appearing for the Case

George F. Smith, Jr., Washington, D. C., for plaintiffs.

Joel N. Simon, Silver Spring, Md., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, Washington, D. C., for defendant. James P. Garland, Lyle M. Turner and Jerome S. Hertz, Washington, D. C., were on the brief.


JONES, Chief Judge.

This is a suit for the refund of Federal income taxes for the year 1946. The plaintiffs claim that they had a net operating loss in 1948 which they should be permitted to carry back to 1946 as a net operating loss deduction for 1946. The defendant disputes the 1948 loss.

The facts have been stipulated. The plaintiffs, who are husband and wife, filed a joint Federal income tax return for the year...

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