Legal Opinion
Home Savings and Loan Association v. United States
District Court, S.D. California
Decided September 5, 1963No. Civ. 62-1091PublishedCited by 8 opinions
1Opinion of the Court
THURMOND CLARKE, District Judge.
In March of 1957, Plaintiff Home Savings and Loan Association, transferee (hereinafter referred to as “Home”) through its attorney and agent, Thomas C. Webster, purchased all of the outstanding guarantee stock of Hollywood Savings and Loan Association (hereinafter referred to as “Hollywpod”). Thereafter, on April 19, 1957, Hollywood merged into Home. The corporate existence of Hollywood terminated but its entire business was continued without interruption as an integral part of plaintiff association, Horae.
All procedural requirements have been complied with by…
2Cases cited3 opinions
- West Seattle National Bank of Seattle v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Citizens Federal Savings and Loan Association of Cleveland v. United StatesCourt of Appeals for the Federal Circuit · 1961
- Calavo, Inc., and Calavo Growers of California, Successor to Assets and Liabilities of Calavo, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
3Cited by8 opinions
- Schmidt v. CommissionerUnited States Tax Court · 1964
- Argus, Inc. v. CommissionerUnited States Tax Court · 1965
- Anna M. Everett v. United StatesCourt of Appeals for the Tenth Circuit · 1971
- West Side Federal Savings and Loan Association of Fairview Park v. United StatesCourt of Appeals for the Sixth Circuit · 1974
- Home Savings and Loan Association v. United StatesCourt of Appeals for the Ninth Circuit · 1975
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