1. Home
  2. Browse Decisions
  3. F.2d
  4. 229 F.2d
  5. 229 F.2d 220 (1956)
 

LIBSON SHOPS v. KOEHLER

No. 15397.

229 F.2d 220 (1956)

LIBSON SHOPS, Inc., Appellant, v. Gustave F. KOEHLER, District Director of Internal Revenue, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied February 16, 1956.

Attorney(s) appearing for the Case

Owen T. Armstrong, St. Louis, Mo. (Lowenhaupt, Mattingly, Chasnoff & Stolar, St. Louis, Mo., were with him on the brief), for appellant.

Harry Marselli, Atty., Dept. of Justice (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Harry Baum, Attys., Dept. of Justice, Washington, D. C., and Harry Richards, U. S. Atty., St. Louis, Mo., were on the brief), for appellee.

Before GARDNER, Chief Judge, and WOODROUGH and VOGEL, Circuit Judges.

VOGEL, Circuit Judge.

The sole question involved in this case is whether the appellant, as the surviving corporation in a statutory merger of seventeen separate corporations, in computing its net income for a taxable period commencing on the date of the merger, is entitled to carry over and deduct net operating losses sustained by three of the merged corporations in taxable periods ended prior to the date of the merger under...

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