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BERCY INDUSTRIES, INC. v. C. I. R.

No. 78-3104.

640 F.2d 1058 (1981)

BERCY INDUSTRIES, INC., and subsidiaries, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 30, 1981.

Attorney(s) appearing for the Case

Don M. Pearson, Argue, Freston & Myers, Los Angeles, Cal., argued for petitioners-appellants; Robert P. Beckham, Los Angeles, Cal., on brief.

R. Bruce Johnson, Washington, D. C., argued for respondent-appellee; Jonathan S. Cohen, Washington, D. C., on brief.

Before TRASK and NELSON, Circuit Judges, and SOLOMON, District Judge.

TRASK, Circuit Judge:

Appellant Bercy Industries, Inc. (Bercy), appeals from a decision of the Tax Court1 affirming a deficiency assessment by the Commissioner of Internal Revenue (the Commissioner). This court has jurisdiction pursuant to I.R.C. [26 U.S.C.] § 7482. Bercy contends that the Commissioner improperly denied it a loss carryback under section 381 of the Internal Revenue Code (the Code). Subsection (b)(3) of that section...

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