SCHOLZ v. UNITED STATES

No. 83-3701.

773 F.2d 709 (1985)

Donald Joseph SCHOLZ, Gerhild Scholz, Plaintiffs-Appellees, v. UNITED STATES of America, Internal Revenue Service, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided September 27, 1985.

Rehearing Denied November 4, 1985.


Attorney(s) appearing for the Case

Verne K. Armstrong, Asst. U.S. Atty., Toledo, Ohio, Jason P. Green, Tax Div., U.S. Dept. of Justice, Glenn L. Archer, Jr., Michael L. Paup, John F. Murray, argued, Washington, D.C., for defendant-appellant.

Robert B. Gosline, argued, Gary N. Sales, Shumaker, Loop & Kendrick, David W. Wicklund, George E. Ferstle, Ferstle & Gouttiere Toledo, Ohio, for plaintiffs-appellees.

Before MARTIN and CONTIE, Circuit Judges; and CELEBREZZE, Senior Circuit Judge.


BOYCE F. MARTIN, Jr., Circuit Judge.

Gerhild and Donald Joseph Scholz, on April 15, 1969, filed a joint income tax return for the tax year 1968, reporting and paying in full total taxes of $98,020.46. Because of certain business disappointments, the Scholzes on April 12, 1972, filed an amended return (Form 1040X) for the tax year 1968, carrying back a 1971 net operating loss deduction. The amended return reduced their 1968 tax liability to $4,229.36, and they received...

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