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WHEAT v. UNITED STATES

Civ. A. Nos. 70-H-786 to 70-H-789.

353 F.Supp. 720 (1973)

Tom H. WHEAT and Tilda Wheat, Plaintiffs, v. UNITED STATES of America, Defendant. E. Philip GEMMER, Jr., and Jo Kathryn Gemmer, Plaintiffs, v. UNITED STATES of America, Defendants. James R. GRAVES and Elizabeth J. Graves, Plaintiffs, v. UNITED STATES of America, Defendant. Allan C. KING and Gloria G. King, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Texas, Houston Division.

January 18, 1973.

Attorney(s) appearing for the Case

Charles J. Sullivan, Dyche, Wright, Sullivan, Bailey & King, Houston, Tex., for plaintiffs.

Anthony J. P. Farris, U. S. Atty., Houston, Tex., Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Jerome Fink, William W. Guild, Howard A. Weinberger, Attys., Tax Div., Dept. of Justice, Dallas, Tex., for defendant.

MEMORANDUM AND ORDER

CARL O. BUE, Jr., District Judge.

In these four consolidated actions the plaintiffs seek a refund of income taxes and assessed interest as a result of the allegedly erroneous disallowance of certain deductions for their pro rata share of the net operating loss of an electing small business corporation under Subchapter S of the Internal Revenue Code pursuant to 26 U.S.C. § 7422(a) and...

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