1. LIBSON v. KOEHLER, No. 64, SUPREME COURT OF THE UNITED STATES, January 15, 1957, Argued , May 27, 1957, Decided
OVERVIEW: Corporate taxpayer was not entitled to deduct pre-merger net operating losses of corporations from post-merger income because income against which the offset was claimed was not produced by substantially the same businesses that incurred the losses.
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