1. Home
  2. Browse Decisions
  3. F.2d
  4. 393 F.2d
  5. 393 F.2d 269 (1968)
 

COMMONWEALTH CONTAINER CORP. v. C. I. R.

No. 16960.

393 F.2d 269 (1968)

COMMONWEALTH CONTAINER CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided April 9, 1968.

Attorney(s) appearing for the Case

Norman E. Schlesinger, Saiber & Schlesinger, Newark, N. J. (Gerald P. Seid, Newark, N. J., on the brief), for petitioner.

Albert J. Beveridge, III, Tax Division, Department of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, Gilbert E. Andrews, Attys., Department of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, KALODNER and FREEDMAN, Circuit Judges.

OPINION OF THE COURT

BIGGS, Circuit Judge.

The taxpayer, Commonwealth Container Corporation, appeals from a decision of the Tax Court of the United States holding that there were deficiencies in income taxes for the year 1961 in the sum of $28,474.52 and for the year 1962 in the sum of $21,460.75. Jurisdiction is based on 26 U.S.C. § 7482. The only issue presented is what part of the net operating loss carryover of Tri-City Container Corp., which merged...

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