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NIBUR BUILDING CORPORATION v. C. I. R.

No. 18752.

444 F.2d 1020 (1971)

NIBUR BUILDING CORPORATION, and its wholly owned subsidiary, Ralston Steel Corporation, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

June 11, 1971.

Attorney(s) appearing for the Case

Max A. Reinstein, Chicago, Ill., for appellants.

Johnnie M. Walters, Asst. Atty. Gen., Richard Farber, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Meyer Rothwacks, Bennet N. Hollander, Attys., for appellee.

Before KILEY, STEVENS and SPRECHER, Circuit Judges.

SPRECHER, Circuit Judge.

This is an appeal from a decision of the Tax Court finding deficiencies in taxpayers' federal income tax for the taxable years 1959 and 1960 in the amounts of $8,968.60 and $30,337.69 respectively. The question turns upon the interpretation of applicable carryback provisions of the consolidated return regulations.

Taxpayers are Nibur Building Corporation ("Nibur") and its wholly owned subsidiary Ralston Steel Corporation ("Ralston...

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