1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 181 F.Supp.
  5. 181 F.Supp. 683 (1960)
 

PASTERNAK v. UNITED STATES

No. 25-55.

181 F.Supp. 683 (1960)

Joseph PASTERNAK v. UNITED STATES.

United States Court of Claims.

March 2, 1960.

Attorney(s) appearing for the Case

Harry L. Brown, Washington, D. C., for plaintiff. Alvord & Alvord, Washington, D. C., were on the briefs.

Benjamin H. Pester, Washington, D. C., with whom was Acting Atty. Gen., Howard A. Heffron, for defendant. James P. Garland and Lyle M. Turner, Washington, D. C., were on the brief.

MADDEN, Judge.

The plaintiff sues for a refund of income tax paid by him for the year 1941. He claims that he should have been allowed a war loss deduction for that year, which deduction, if it had been allowed, would have greatly reduced his taxable income, and his tax. He was, in fact, allowed a war loss deduction but it was allocated to the year 1942, and therefore, because of the Current Tax Payment Act of 1943, 57 Stat. 126, 26 U.S.C. § 1621, and also apparently...

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