ASSOCIATED MACHINE v. C. I. R.

No. 22304.

403 F.2d 622 (1968)

ASSOCIATED MACHINE (formerly Associated Machine Shop), a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

October 25, 1968.


Attorney(s) appearing for the Case

Jerry A. Kasner, San Jose, Cal., for petitioner.

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

Before JONES, BARNES and HAMLEY, Circuit Judges.


BARNES, Circuit Judge:

Petitioner, Associated Machine, Inc., is a California corporation. Until November 30, 1960, this corporation was known as J & M Engineering, Inc. (herein J & M). On that date, J & M acquired through merger another California corporation, Associated Machine Shop, Inc., simultaneously changing its name to "Associated Machine, Inc." This action was found by the tax court to be a statutory merger within section 4100 of the California...

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