LIBSON SHOPS, INC. V. KOEHLER, 353 U. S. 382 (1957)
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U.S. Supreme Court
Libson Shops, Inc. v. Koehler, 353 U.S. 382 (1957)
Libson Shops, Inc. v. Koehler
No. 64
Argued January 15, 1957
Decided May 27, 1957
353 U.S. 382
Syllabus
Under §§ 23(s) and 122 of the Internal Revenue Code of 1939, as amended, a corporation resulting from a merger of 17 separately incorporated businesses which had filed separate income tax returns may not carry over and deduct the pre-merger net operating losses of three of its constituent corporations from the post-merger income attributable to the other businesses. Pp. 353 U. S. 382-390.
229 F.2d 220 affirmed.