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ICE SERVICE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 98.

30 F.2d 230 (1929)

ICE SERVICE CO., Inc., et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 7, 1929.

Attorney(s) appearing for the Case

Greenbaum, Wolff & Ernst, of New York City (Morris L. Ernst and Samuel J. Schur, both of New York City, of counsel), for petitioners.

Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and Edwin G. Davis, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Thos. P. Dudley, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

SWAN, Circuit Judge (after stating the facts as above).

The Revenue Act of 1921, subdivision (a) of section 240 (42 Stat. 260), makes consolidated returns of affiliated corporations optional with the taxpayer after January 1, 1922. Subdivision (e) of the section provides that, for any taxable year beginning prior to January 1, 1922, affiliated corporations are required to make a consolidated return in the manner prescribed...

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