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· 4/1/1918

Cooper Grocery Co. v. Penland

Citations

  • 246 U.S. 670
  • 38 S. Ct. 345
  • 62 L. Ed. 931
  • 1918 U.S. LEXIS 2040

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • holding that prior to amendment of state tax code, NOL deduction not available unless one available on federal level, subsequent to amendment, availability of state NOL deductions not dependent on simultaneous federal NOL

Source: CourtListener parenthetical corpus (CC0).

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