WEST SIDE FED. S. & L. ASS'N OF FAIRVIEW PK. v. UNITED STATES

No. 73-1718.

494 F.2d 404 (1974)

WEST SIDE FEDERAL SAVINGS AND LOAN ASSOCIATION OF FAIRVIEW PARK, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided March 29, 1974.


Attorney(s) appearing for the Case

Charles E. Anderson, Dept. of Justice, for defendant-appellant; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief; Frederick M. Coleman, U. S. Atty., of counsel.

Harlan Pomeroy, Cleveland, Ohio, for plaintiff-appellee; James H. Rice, Baker, Hostetler & Patterson, Cleveland, Ohio, on brief.

Before WEICK and LIVELY, Circuit Judges, and ROSENSTEIN, Customs Judge.


LIVELY, Circuit Judge.

This income tax refund case was decided in favor of the plaintiff West Side Federal Savings and Loan Association of Fairview Park (West Side) on cross-motions for summary judgment. There is no actual dispute in the facts, though the parties each emphasized different facts in their presentations to the court. The issue is whether a statutory merger of an Ohio state-chartered savings and loan association, with a limited amount of par value capital...

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