Spicer Theatre, Inc. v. Comm'r of Internal Revenue, Docket Nos. 657–62

Core Citations

REVERSES OTHER CASE

• Campbell County State Bank, Inc. v. Comm'r of Internal Revenue, Docket Nos. 80064

This document cites

• Federal Cases - Campbell County State Bank, Inc. of Herreid, SD v. CIR
• Federal Cases - Grenada Industries v. Commissioner of Internal Rev., 14272.
• Federal Cases - Ballentine Motor Co. v. CIR
• Federal Cases - T.V.D. Co. v. Comm'r of Internal Revenue
• Federal Cases - Ballentine Motor Co. v. Comm'r of Internal Revenue, Docket Nos. 83228-83230.



See all quotations

• Federal Cases - Campbell County State Bank, Inc. v. Comm'r of Internal Revenue, Docket Nos. 80064
• US - Reference Stubs - Gross income defined
• US - Reference Stubs - Allocation of income and deductions among taxpayers
• US - Reference Stubs - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• US - Reference Stubs - Acquisitions made to evade or avoid income tax