MAXWELL HARDWARE COMPANY v. C. I. R.

No. 19372.

343 F.2d 713 (1965)

MAXWELL HARDWARE COMPANY, a corporation, Petitioner on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.

United States Court of Appeals Ninth Circuit.

Rehearing Denied May 10, 1965.


Attorney(s) appearing for the Case

Valentine Brookes, Richard A. Wilson, George H. Koster, San Francisco, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Fred R. Becker, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HAMLEY and MERRILL, Circuit Judges, and THOMPSON, District Judge.


THOMPSON, District Judge:

This is a petition for review of a decision of the Tax Court of the United States, jurisdiction of which is conferred on this Court under Title 26, U.S.C. § 7482. The Tax Court disallowed to Petitioner, Maxwell Hardware Company, a corporation, net operating loss carryover deductions taken for its tax years ending January 31, 1957 to 1960, inclusive.

In summary, the facts are that Maxwell Hardware had sustained approximately ...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases