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PACIFIC ROCK & GRAVEL CO. v. UNITED STATES

No. 16529.

297 F.2d 122 (1961)

PACIFIC ROCK & GRAVEL CO., a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied October 23, 1961.

Attorney(s) appearing for the Case

Theodore J. Elias and Harold Easton by Theodore J. Elias, Los Angeles, Cal., for appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Louise Foster and Harry Marselli, Attorneys, Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Chief, Tax Division, Eugene N. Sherman, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before POPE and CHAMBERS, Circuit Judges, and KILKENNY, District Judge.

CHAMBERS, Circuit Judge.

Pacific Rock & Gravel, plaintiff and appellant, has paid some 1954 federal corporation income taxes and claims it overpaid them. Now it sues for them back. After a very brief trial, there being no dispute as to the facts, decision and judgment went for the government, and Pacific Rock appeals.

We are concerned here with "carry-back" and "carry-forward" from one year to another of net operating losses as affected by rules on percentage...

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