Case Name: Edgar T. APPLEBY v. UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1953-11-03
Citations: 116 F. Supp. 415
Docket Number: No. 50157
Parties: Edgar T. APPLEBY v. UNITED STATES.
Judges: Before JONES, Chief Judge and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.
Reporter: Federal Supplement
Volume: 116
Pages: 415–418

Head Matter:
Edgar T. APPLEBY v. UNITED STATES.
No. 50157.
United States Court of Claims.
Nov. 3, 1953.
John B. Coman, New York City, for plaintiff.
J. W. Hussey, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Washington, D. C., 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.

Opinion:
LITTLETON, Judge.
In the case of Appleby v. United States, 116 F.Supp. 410, this day decided, the court considered the identical issue presented by the instant case and the opinion rendered there is equally applicable here.
Plaintiff here sues to recover $12,695.-77, plus interest, said to represent an overpayment of his individual income tax paid for the calendar year 1944, occasioned by the carry-back of an alleged net operating loss incurred in 1946. The claim is based on Sections 23(s) and 122 of the Internal Revenue Code, 26 U.S.C. (1946 Ed.) § 23(s) and 122.
As is apparent from the findings of fact herein, the only pertinent factual differences between this and the case referred to above is the identity of the parcels of realty sold, the claimant, and the amounts claimed. For the reasons given in the above case, we hold that Section 122(d)(5) is applicable and precludes recovery by the plaintiff. Hi's petition is therefore dismissed.
It is so ordered.
JONES, Chief Judge and MADDEN, Judge, concur.