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Libson Shops, Inc. v. Koehler, 353 U.S. 382 (1957)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Libson Shops, Inc. v. Koehler, 353 U.S. 382 (1957)
Libson Shops, Inc. v. Koehler No. 64 Argued January 15, 1957 Decided May 27, 1957 353 U.S. 382
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
Under §§ 23(s) and 122 of the Internal Revenue Code of 1939, as amended, a corporation resulting from a merger of 17 separately incorporated businesses which had filed separate income tax returns may not carry over and deduct the pre-merger net operating losses of three of its constituent corporations from the post-merger income attributable to the other businesses. Pp. 382-390.
229 F.2d 220 affirmed.
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Chicago:
U.S. Supreme Court, "Syllabus," Libson Shops, Inc. v. Koehler, 353 U.S. 382 (1957) in 353 U.S. 382 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=BE8WNQQHCS4IKLZ.
MLA:
U.S. Supreme Court. "Syllabus." Libson Shops, Inc. v. Koehler, 353 U.S. 382 (1957), in 353 U.S. 382, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=BE8WNQQHCS4IKLZ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Libson Shops, Inc. v. Koehler, 353 U.S. 382 (1957). cited in 1957, 353 U.S. 382. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=BE8WNQQHCS4IKLZ.
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