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HOME SAVINGS AND LOAN ASSOCIATION v. UNITED STATES

Civ. No. 62-1091.

223 F.Supp. 134 (1963)

HOME SAVINGS AND LOAN ASSOCIATION, Transferee, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. California, Central Division.

September 5, 1963.

Attorney(s) appearing for the Case

Goodson & Hannam, Bruce I. Hochman, Los Angeles, Cal., for plaintiff.

Francis C. Whelan, U. S. Atty., for Southern Dist. of California, by Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, Los Angeles, Cal., for defendant.

THURMOND CLARKE, District Judge.

In March of 1957, Plaintiff Home Savings and Loan Association, transferee (hereinafter referred to as "Home") through its attorney and agent, Thomas C. Webster, purchased all of the outstanding guarantee stock of Hollywood Savings and Loan Association (hereinafter referred to as "Hollywood"). Thereafter, on April 19, 1957, Hollywood merged into Home. The corporate existence of Hollywood terminated but its entire business was continued...

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