Libson Shops

Libson Shops
A leading case wherein the United States Supreme Court ruled that a net operating loss carry over could be used in reduction of taxable income only against income from the very same business which incurred the loss. Libson Shops, Inc. v Koehler, 353 US 382, 1 L Ed 2d 924.

Ballentine's law dictionary. . 1998.

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  • List of United States Supreme Court cases, volume 353 — This is a list of all the United States Supreme Court cases from volume 353 of the United States Reports :* Guss v. Utah Labor Relations Bd. , ussc|353|1|1957 * Meat Cutters v. Fairlawn Meats, Inc. , ussc|353|20|1957 * San Diego Building Trades… …   Wikipedia

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