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ESTATE OF STAUFFER v. C. I. R.

Nos. 22277, 22277-A and 22277-B.

403 F.2d 611 (1968)

ESTATE of Bernard H. STAUFFER, Bonnie H. Stauffer, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

October 25, 1968.

Attorney(s) appearing for the Case

Norman B. Barker, (argued), of Gibson, Dunn & Crutcher, Los Angeles, Cal., for petitioner.

Richard C. Pugh, (argued), Atty., Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lester Uretz, Chief Counsel, Lee A. Jackson, Harry Baum, Martin T. Goldblum, Attys., Washington, D. C., for respondent.

Before JONES, BARNES, and HAMLEY, Circuit Judges.

BARNES, Circuit Judge:

The issue before us is whether § 381 of the Internal Revenue Code, 26 U.S.C. § 381 (1954), carryovers in certain corporate acquisitions,1 permits a loss sustained by the transferee corporation after a corporate reorganization to be carried back to a premerger taxable year of one of three transferor corporations. The Commissioner takes the position, sustained by the Tax Court below, that the reorganization...

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