MONTANA MERCANTILE CO. v. RASMUSSON

No. 451.

28 F.2d 916 (1928)

MONTANA MERCANTILE CO. et al. v. RASMUSSON, Collector of Internal Revenue.

District Court, D. Montana.

June 22, 1928.


Attorney(s) appearing for the Case

J. A. Poore, of Butte, Mont., and T. E. Gilbert and T. F. McFadden, both of Dillon, Mont., for plaintiffs.

Wellington D. Rankin, U. S. Atty., of Helena, Mont., for defendant.


BOURQUIN, District Judge.

The corporations plaintiffs sue to recover income taxes by the Montana paid for 1918-1921, both inclusive, upon the ground that, although for said years they voluntarily filed separate returns, they were in fact affiliated and entitled to make consolidated returns, which, had they done, would have lessened said taxes in amount $4,391.94.

It appears that the Montana was of 100 shares, all issued. During the years involved it and six...

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