[Download] "Commissioner of Internal Revenue v. Goodwyn Crockery Co." by United States Court Of Appeals Sixth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Commissioner of Internal Revenue v. Goodwyn Crockery Co.
- Author : United States Court Of Appeals Sixth Circuit
- Release Date : January 28, 1963
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
The only question in this case is whether the corporate taxpayer, Goodwyn Crockery Company, was entitled to a deduction, in its income tax computations, for net operating loss carryovers from the earnings of the business it conducted after the sale of its outstanding shares of capital stock to a new owner.This depended on whether Goodwyn, within the meaning of Section 382(a) (1)(C) of the Internal Revenue Code of 1954, "continued to carry on a trade or business substantially the same as that conducted before * * *" the change of ownership of its shares. 26 U.S.C. 1958 ed. § 382(a)(1)(C).
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