1. Home
  2. Browse Decisions
  3. F.2d
  4. 561 F.2d
  5. 561 F.2d 698 (1977)
 

BROADVIEW LUMBER CO., INC. v. UNITED STATES

Nos. 76-2100, 76-2101, 76-2159 and 76-2160.

561 F.2d 698 (1977)

BROADVIEW LUMBER CO., INC., Plaintiff-Appellant-Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee-Cross-Appellant. BROADVIEW LUMBER CO., INC., Successor-In-Interest by Statutory Merger to Allen County Lumber Co., Inc., Plaintiff-Appellant-Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee-Cross-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided August 29, 1977.

Attorney(s) appearing for the Case

Myron C. Baum, Acting Asst. Atty. Gen., Ernest J. Brown, Atty., Tax Div., Dept. of Justice, Washington, D.C., Richard L. Kieser, U. S. Atty., Fort Wayne, Ind., for U.S.A.

James R. Solomon, Fort Wayne, Ind., Lester M. Ponder, Indianapolis, Ind., for Broadview Lumber.

Before SWYGERT and BAUER, Circuit Judges, and JAMESON, Senior District Judge.

JAMESON, Senior District Judge:

This appeal involves the tax consequences of a merger of a parent corporation into its subsidiary, brought about by the subsidiary's purchase of the parent's stock with insurance proceeds received from the involuntary conversion of the subsidiary's assets through fire. The taxpayer, Broadview Lumber Company, brought two suits to recover federal income taxes — one (No. 73 F 104) to recover taxes paid for its taxable years 1967...

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