EBY SHOE CO. v. UNITED STATES

No. K-91.

44 F.2d 273 (1930)

EBY SHOE CO., Inc., v. UNITED STATES.

Court of Claims.

October 20, 1930.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for plaintiff.

R. C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WILLIAMS, Judge.

The issue presented on the foregoing findings of fact is whether or not the plaintiff's predecessor, the Harry Eby Shoe Company, and the Kiddy Shoe Service, Inc., were affiliated corporations for the years 1920 and 1921 within the meaning of the Revenue Acts of 1918 and 1921.

If they were affiliated corporations for the years in question, the total tax liability of the two companies, determined on the basis of section 240 of the Revenue Acts...

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