COMMISSIONER OF INTERNAL REVENUE v. GONG BELL MFG. CO.

No. 141.

48 F.2d 205 (1931)

COMMISSIONER OF INTERNAL REVENUE v. GONG BELL MFG. CO.

Circuit Court of Appeals, Second Circuit.

March 9, 1931.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, and John MacC. Hudson, 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., for petitioner.

Mark Eisner and Ferdinand Tannenbaum, both of New York City, for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The decision on this petition depends solely upon whether the respondent was affiliated, under section 240 (c) of the Revenue Act of 1921, c. 136, 42 Stat. 227, 260, during the calendar year 1921, with Bevin Bros. Manufacturing Company, East Hampton Bell Company, and Bevin Wilcox Line Company. The respondent is a corporation engaged in the manufacture of toys and bells. Bevin Bros. Manufacturing Company is a corporation engaged in the manufacture...

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