MOORE, Circuit Judge.
In this tax refund case, plaintiffs lay claim to net operating loss deductions purportedly left over from their liquidated bankruptcy estate. The district court granted summary judgment for the United States on two grounds: (1) the refund claims for tax years 1986 and 1987 were time barred; (2) no net operating losses remained for the plaintiffs after such losses were reduced by the amount of debt discharged in the estate's bankruptcy proceeding...
Let's get started
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.
