SIX SEAM COMPANY, INC. v. UNITED STATES

Nos. 73-2169, 73-2170.

524 F.2d 347 (1975)

SIX SEAM COMPANY, INC., Plaintiff-Appellee (73-2169), Plaintiff-Cross-Appellant (73-2170), v. UNITED STATES of America, Defendant-Appellant (73-2169), Defendant-Cross-Appellee (73-2170).

United States Court of Appeals, Sixth Circuit.

Decided October 17, 1975.

As Amended November 6, 1975.


Attorney(s) appearing for the Case

George J. Long, U. S. Atty., Louisville, Ky., Scott P. Crampton, Meyer Rothwacks, Ernest J. Brown, Gilbert Andrews, Richard Perkins, Stephen M. Gelber, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant in No. 73-2169 and defendant-cross-appellee in No. 73-2170.

James E. Shafer, Wood, Pedley, Stansbury, Rice & Warner, Charles F. Wood, Louisville, Ky., for plaintiff-appellee in No. 73-2169 and plaintiff-cross-appellant in No. 73-2170.

Before EDWARDS and ENGEL, Circuit Judges, and RUBIN, District Judge.


ENGEL, Circuit Judge.

This suit was commenced in the district court by Six Seam Co., for a refund of federal corporate income taxes for the years 1963, 1964 and 1965. Six Seam appeals from a district court grant of summary judgment in favor of the government denying it the right to deduct certain net operating losses incurred in the fiscal years 1960 and 1961, from its profits in 1963 and 1964. In its cross-appeal, the government challenges the district court's holding...

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