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EUCLID-TENNESSEE, INC. v. C. I. R.

No. 15993.

352 F.2d 991 (1965)

EUCLID-TENNESSEE, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

December 2, 1965.

Attorney(s) appearing for the Case

William Waller, Nashville, Tenn., Robert G. McCullough, Nashville, Tenn., on brief; Waller, Lansden & Dortch, Nashville, Tenn., of counsel, for petitioner.

Norman H. Wolfe, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Department of Justice, Washington, D. C., on brief, for respondent.

Before O'SULLIVAN, Circuit Judge, and CECIL and McALLISTER, Senior Circuit Judges.

O'SULLIVAN, Circuit Judge.

By its petition Euclid-Tennessee, Inc., seeks reversal of a Tax Court determination that Section 382(a) (1), of the Internal Revenue Code of 1954,1 26 U.S. C.A. § 382(a) (1), prohibited its carryover of losses sustained in the brewing business to offset profits later made in the heavy equipment business after a complete change in the ownership of the taxpayer corporation...

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