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NATIONAL TEA CO. v. C.I.R.

No. 85-1484.

793 F.2d 864 (1986)

NATIONAL TEA CO., and Consolidated Subsidiaries, as successor to National Supermarkets, Inc., formerly National Food Stores of Louisiana, Inc., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 16, 1986.

Attorney(s) appearing for the Case

Edward C. Rustigan, Mayer, Brown & Platt, Chicago, Ill., for petitioner-appellant.

Jonathan S. Cohen, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before CUMMINGS, Chief Judge, and COFFEY and RIPPLE, Circuit Judges.

CUMMINGS, Chief Judge.

This case comes to us on appeal from the United States Tax Court, 83 T.C. 8, which granted summary judgment in favor of the respondent Commissioner of Internal Revenue ("Commissioner") against the petitioner National Tea Co. and Consolidated Subsidiaries ("National Tea"). The issue raised is whether an acquiring corporation, which seeks to carryback net operating losses it incurred subsequent to a reorganization...

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