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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