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COMMISSIONER OF INTERNAL REVENUE v. CRESCENT LEATHER CO.

No. 2389.

40 F.2d 833 (1930)

COMMISSIONER OF INTERNAL REVENUE v. CRESCENT LEATHER CO.

Circuit Court of Appeals, First Circuit.

May 17, 1930.

Attorney(s) appearing for the Case

John H. McEvers, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the Commissioner of Internal Revenue.

Allison L. Newton, of Boston, Mass., for Crescent Leather Co.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

BINGHAM, Circuit Judge.

The question involved in this appeal is whether the Crescent Leather Company, a Massachusetts corporation, and the Buckman Tanning Company, also a local corporation, were entitled to be affiliated for the tax year 1920 within the meaning of the Revenue Act of 1918, c. 18, § 240 (b), 40 Stat. 1057, 1082. If they were not so entitled, the Crescent Leather Company was subject to a deficiency tax of $60,453.65. If they were so entitled, the...

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