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JOHNSON, DRAKE & PIPER, INC. v. UNITED STATES

No. 72-1736.

483 F.2d 682 (1973)

JOHNSON, DRAKE & PIPER, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided August 23, 1973.

Attorney(s) appearing for the Case

Phillip H. Martin, Minneapolis, Minn., for appellant.

John A. Townsend, Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellee.

Before VAN OOSTERHOUT, Senior Circuit Judge, HEANEY, Circuit Judge, and TALBOT SMITH, Senior District Judge.

TALBOT SMITH, Senior District Judge.

The case before us is a tax refund suit. It involves an effort by Johnson, Drake and Piper (hereafter the taxpayer) to increase its net operating loss for the year 1960, and, on the basis of such increase in loss, and the net operating loss carryback provisions of the Internal Revenue Code, to obtain a refund of income taxes paid for 1957.1 The losses themselves are not in dispute. The controversy concerns...

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