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APPLEBY v. UNITED STATES

No. 50155.

116 F.Supp. 410 (1953)

APPLEBY et al. v. UNITED STATES.

United States Court of Claims.

November 3, 1953.

Attorney(s) appearing for the Case

John B. Coman, New York City, for plaintiffs.

J. W. Hussey, Washington, D. C., with whom was H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.

LITTLETON, Judge.

The plaintiffs in this suit seek to recover $4,777.67, plus interest, alleged overpayment of joint individual income tax for the calendar year 1944 occasioned by the carry-back of a net operating loss incurred in 1946. The fact of plaintiffs' loss in 1946 is not contested; the issue presented is whether the particular loss claimed as a "carry-back" was "attributable to the operation of a trade or business regularly carried on by the taxpayer" and...

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