DOBYNS-TAYLOR HARDWARE CO. v. UNITED STATES

Civ. A. No. 2087.

278 F.Supp. 538 (1967)

DOBYNS-TAYLOR HARDWARE CO., Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Tennessee, Northeastern Division.

December 11, 1967.


Attorney(s) appearing for the Case

John Y. Merrell, Washington, D. C., T. R. Bandy, Kingsport, Tenn., for plaintiff.

Sherin V. Reynolds, U. S. Dept. of Justice, Washington, D. C., J. H. Reddy, U. S. Atty., Chattanooga, Tenn., for defendant.


MEMORANDUM OPINION

NEESE, District Judge.

This is an action by the plaintiff-taxpayer for a refund of federal income taxes, 28 U.S.C. § 1346(a), for its fiscal years ending August 31, 1961 and 1962, based on a claimed net operating loss carryback of $55,829.97 from its fiscal year ending two years after the latter date. The defendant's commissioner of internal revenue adjusted the taxpayer's taxable income for its tax year 1964 by disallowing the aforementioned...

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