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COMMISSIONER OF INTERNAL REVENUE v. SHILLITO REALTY CO.

Nos. 5402, 5403.

39 F.2d 830 (1930)

COMMISSIONER OF INTERNAL REVENUE v. SHILLITO REALTY CO. SAME v. JOHN SHILLITO CO.

Circuit Court of Appeals, Sixth Circuit.

April 10, 1930.

Attorney(s) appearing for the Case

N. D. Keller, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and Percy S. Crewe, all of Washington, D. C., on the brief), for petitioner.

J. H. Head and J. S. Graydon, both of Cincinnati, Ohio (Maxwell & Ramsey, of Cincinnati, Ohio, on the brief), for respondents.

Before DENISON and HICKS, Circuit Judges, and JONES, District Judge.

JONES, District Judge.

By petitions to review, the Commissioner of Internal Revenue challenges the correctness of the decision of the Board of Tax Appeals finding the respondents to have been affiliated corporations during the fiscal years 1918, 1919, and 1920. Whether the facts support the Board's order is the sole question. The facts not being materially in dispute, decision turns upon the meaning of section 240(b) of the Revenue Act of 1918 as applied to the relationship...

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