Federal Income Tax-Operating Loss Carryover As Defined in 1954 Int. Rev. Code Section 172 Will be Allowed Unless Specifically Prohibited by Sections 269 or 382 (a); Libson Shops Doctrine Not Authority for Cases Arising Under 1954 Code. Maxwell Hardware Co. v. Commissioner (9th Cir. 1965)

Authors

• James W. Hodges

Document Type

Recent Cases

Abstract

This recent case discusses Maxwell Hardware Co. v. Commissioner (9th Cir. 1965)

Recommended Citation

James W. Hodges, Federal Income Tax-Operating Loss Carryover As Defined in 1954 Int. Rev. Code Section 172 Will be Allowed Unless Specifically Prohibited by Sections 269 or 382 (a); Libson Shops Doctrine Not Authority for Cases Arising Under 1954 Code. Maxwell Hardware Co. v. Commissioner (9th Cir. 1965), 3 San Diego L. Rev. 85 (1966).
Available at: https://digital.sandiego.edu/sdlr/vol3/iss1/10