Legal Opinion
State Tax Commission v. Oliver's Laundry & Dry Cleaning Co.
Court of Appeals of Arizona
Decided March 22, 1973No. 2 CA-CIV 1225PublishedCited by 4 opinions
1Opinion of the Court
HATHAWAY, Chief Judge.
Oliver’s Laundry and Dry Cleaning Co., a corporation, filed a complaint in the Superior Court of Pima County, appealing the Arizona State Tax Commission’s denial of certain deductions on Arizona State Income Tax returns. Oliver’s claimed that as the surviving corporation of a merger, it was entitled to carry over and deduct the losses incurred by the merging corporation because the surviving corporation was the identical taxpayer and entitled to the deduction under A.R.S. § 43-123 subsec. s (set forth in detail later in this opinion).
The matter was tried to the court…
2Cases cited12 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Associated MacHine (Formerly Associated MacHine Shop), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Provident Security Life Insurance Company v. John S. GorsuchCourt of Appeals for the Ninth Circuit · 1963
- Julius Garfinckel & Co., Incorporated (Successor to Brooks Brothers, Inc., Formerly the A. Depinna Company) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- E. O. Bookwalter, District Director of Internal Revenue v. Hutchens Metal Products, Inc.Court of Appeals for the Eighth Circuit · 1960
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3Cited by4 opinions
- Halverson v. Funaro (In Re Frank Funaro, Inc.)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2001
- Alano Club 12, Inc. v. HibbsCourt of Appeals of Arizona · 1986
- Richard's Auto City v. DIR., DIV. OF TAXNew Jersey Superior Court Appellate Division · 1994
- Grade a Market, Inc. v. Commissioner of Revenue ServicesConnecticut Superior Court · 1996