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HALL PAVING COMPANY v. UNITED STATES

No. 72-1425.

471 F.2d 261 (1973)

HALL PAVING COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

January 8, 1973.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Robert S. Watkins, Attys., Tax Div., Dept. of Justice, Washington, D. C., John W. Stokes, Jr., U. S. Atty., Julian M. Longley, Jr., Asst. U. S. Atty., Atlanta, Ga., Lawrence R. Jones, Jr., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Joe K. Telford, W. Woodrow Stewart, Gainesville, Ga., Charles W. Hall, Augustus Blackshear, Houston, Tex., for plaintiff-appellee.

Before COLEMAN, AINSWORTH and DYER, Circuit Judges.

AINSWORTH, Circuit Judge:

The United States alleges that Hall Paving Company acquired five corporations on April 1, 1963, for the principal purpose of filing a consolidated tax return and thereby utilizing the corporations' anticipated post-acquisition operating losses to offset Hall's otherwise taxable income for the tax year ending October 31, 1963. The Internal Revenue Service denied the deductions by authority of section 2691 of the...

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