1. Home
  2. Browse Decisions
  3. F.2d
  4. 358 F.2d
  5. 358 F.2d 333 (1966)
 

SOUTHLAND CORPORATION v. CAMPBELL

No. 22476.

358 F.2d 333 (1966)

The SOUTHLAND CORPORATION, Appellant, v. Ellis CAMPBELL, Jr., District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

March 28, 1966.

Attorney(s) appearing for the Case

Stanley C. Simon, Webster Atwell, Atwell, Grayson & Atwell, Dallas, Tex., for appellant.

Melvin M. Diggs, U. S. Atty., Dallas, Tex., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson Harry Baum, Fred R. Becker, Attys., Dept. of Justice, Washington, D. C., Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Fred R. Becker, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before HUTCHESON and BELL, Circuit Judges, and FISHER, District Judge.

HUTCHESON, Circuit Judge:

The Southland Corporation (Southland) claims a net operating loss deduction from its income for calendar years 1957 through 1960 inclusive. Southland is the successor, through a series of corporate manipulations not here relevant, of three now non-existent corporations: Caribbean Shipping Company (Caribbean or Loss Corporation); Cabell's Inc. (Old Cabell's or Profit Corporation); and the surviving corporation from the merger of these two...

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