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HOME CONSTRUCTION CORP. OF AMERICA v. UNITED STATES

No. 29592.

439 F.2d 1165 (1971)

HOME CONSTRUCTION CORPORATION OF AMERICA, etc., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

March 11, 1971.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Stuart A. Smith, Sid Williams, Jack Warren, William L. Goldman, Attys., Dept. of Justice, Washington, D. C., for defendant-appellant; Charles White-Spunner, U. S. Atty., Irwin W. Coleman, Jr., Asst., U. S. Atty., of counsel.

Robert P. Denniston, J. Jeptha Hill, Charles B. Bailey, Jr., E. Watson Smith, Mobile, Ala., for plaintiff-appellee; Johnstone, Adams, May, Howard & Hill, Mobile, Ala., of counsel.

Before GODBOLD, CLARK and INGRAHAM, Circuit Judges.

CLARK, Circuit Judge:

This tax carry-back dispute was spawned when a shell home construction business, operating in a multi-entity form of 123 separate corporations, was consolidated into a single legal being. Following the consolidation, the newly formed creature, unlike most of its antecedents, experienced financial difficulties. The neophyte at single corporate structure existence sought to obtain a tax refund by carrying these losses back as offsets against earnings...

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