Legal Opinion
Consolidated Blenders, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided March 10, 1986No. 85-1423PublishedCited by 3 opinions
1Opinion of the Court
ARNOLD, Circuit Judge.
Consolidated Blenders, Inc., prevailed below in its suit for refund of federal income taxes paid for the taxable year ending April 30, 1974. On May 1, 1973, eight separate pre-existing corporations merged into Consolidated in a single reorganization. The question before us is the extent to which Consolidated is entitled to claim net-operating-loss carryovers belonging to five of the previously existing corporations and investment-tax-credit carryovers belonging to four of the corporations. The District Court held that Consolidated could claim the full amount of the…
2Cases cited4 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- World Service Life Insurance Company, as Corporate Successor to Stockman National Life Insurance Company v. United StatesCourt of Appeals for the Eighth Circuit · 1973
- Consolidated Blenders, Inc. v. United StatesDistrict Court, D. Nebraska · 1984
3Cited by3 opinions
- Mangels v. United StatesDistrict Court, S.D. Iowa · 1986
- Andrew B. Johnson, Individually and as Personal Representative of the Estate of Andrew Walfrid Johnson, and Joan M.M. Kuder v. United StatesCourt of Appeals for the Eighth Circuit · 1986
- Andrew B. Johnson, Individually and as Personal Representative of the Estate of Andrew Walfrid Johnson, and Joan M.M. Kuder v. United StatesCourt of Appeals for the Eighth Circuit · 1986