1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 179 F.Supp.
  5. 179 F.Supp. 679 (1960)
 

DANIEL v. UNITED STATES

Civ. A. No. 8740.

179 F.Supp. 679 (1960)

T. M. DANIEL and Marguerite F. Daniel, Plaintiffs v. UNITED STATES of America, Defendant.

United States District Court N. D. Alabama, S. D.

January 8, 1960.

Attorney(s) appearing for the Case

Leader, Tenenbaum, Perrine & Swedlaw, and Alfred Swedlaw, Birmingham, Ala., for plaintiff.

W. L. Longshore, U. S. Atty., and M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., and Charles K. Rice, Asst. Atty. Gen., Lyle M. Turner and Anthony R. DeSanto, Attorneys, Department of Justice, Washington, D. C., for defendant.

LYNNE, Chief Judge.

Plaintiffs (taxpayers), for five consecutive years beginning with the year 1951, operated a farm in Kentucky and sustained losses in that venture in excess of $50,000 for each of such taxable years. The total amounts of these losses were allowed as deductions on taxpayers' returns for each of the years 1951 through 1954. At the close of the year 1955, pursuant to Section 270 of the Internal Revenue...

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