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J. ROGERS FLANNERY & CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4338-4340.

42 F.2d 11 (1930)

J. ROGERS FLANNERY & CO. v. COMMISSIONER OF INTERNAL REVENUE. FLANNERY BOLT CO. v. SAME. VANADIUM METALS CO. v. SAME.

Circuit Court of Appeals, Third Circuit.

July 21, 1930.

Attorney(s) appearing for the Case

Kenneth N. Parkinson and David A. Pine, both of Washington, D. C. (J. Rogers Flannery, of Pittsburgh, Pa., of counsel), for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON and DAVIS, Circuit Judges, and JOHNSON, District Judge.

BUFFINGTON, Circuit Judge.

This tax case involves the construction and application to its facts of section 240(a) of the Revenue Act of 1918 (40 Stat. 1081), which provides "that corporations which are affiliated within the meaning of this section shall * * * make a consolidated return of net income and invested capital," and section 240 (b), 40 Stat. 1082, which provides, "For the purposes of this section two or more domestic corporations shall be deemed to be affiliated...

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