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JULIUS GARFINCKEL & CO. v. C. I. R.

No. 346, Docket 28644.

335 F.2d 744 (1964)

JULIUS GARFINCKEL & CO., Incorporated (Successor to Brooks Brothers, Inc., formerly The A. DePinna Company), Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals Second Circuit.

Decided July 14, 1964.

Attorney(s) appearing for the Case

Wallace S. Jones, New York City (Richard R. Dailey, John A. Corry), New York City, for appellant.

Gilbert E. Andrews, Jr., Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys. Dept. of Justice, Washington, D. C.), for appellee.

Before MOORE, FRIENDLY and HAYS, Circuit Judges.

FRIENDLY, Circuit Judge:

This petition to review a decision of the Tax Court denying a net operating loss carry-over under § 122 of the Internal Revenue Code of 1939 requires us to decide a difficult question as to the effect of Libson Shops Inc. v. Koehler, 353 U.S. 382, 77 S.Ct. 990, 1 L.Ed.2d 924 (1957), which we were able to avoid last term in Norden-Ketay Corp. v. C. I. R.,

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