1. Home
  2. Browse Decisions
  3. F.2d
  4. 544 F.2d
  5. 544 F.2d 749 (1976)
 

SILVER BRAND CLOTHES, INC. v. UNITED STATES

No. 76-1302.

544 F.2d 749 (1976)

SILVER BRAND CLOTHES, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided November 19, 1976.

Attorney(s) appearing for the Case

Stanley Goodman, Cincinnati, Ohio (Goodman & Goodman Co., L. P. A., Cincinnati, Ohio, on brief), for appellant.

David English Carmack, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jr., and Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, Washington, D. C., John A. Field, III, U. S. Atty., Charleston, W. Va., on brief), for appellee.

Before WINTER, CRAVEN and BUTZNER, Circuit Judges.

PER CURIAM:

Taxpayer sought a refund of income taxes for the fiscal years ending 1967, 1968, and 1969. The refund claim was based upon a business loss, alleged to have occurred in 1964 and carried forward to the tax years in question. The loss was previously disallowed by the Tax Court in dealing with fiscal years 1965 and 1966. Silver Brand Clothes, Inc. v. Commissioner, 31 T.C.M. 250 (1972). Based upon the Tax Court's decision, the district court concluded...

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