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UNITED STATES v. MAHONING COAL R. R. CO.

Nos. 5765-5768.

51 F.2d 208 (1931)

UNITED STATES v. MAHONING COAL R. R. CO. et al. (three cases). ROUTZAHN, Collector, etc., v. SAME.

Circuit Court of Appeals, Sixth Circuit.

July 8, 1931.

Attorney(s) appearing for the Case

Wright Matthews, of Washington, D. C. (W. J. Mahon and John B. Osmun, both of Cleveland, Ohio, and C. M. Charest, of Washington, D. C., on the brief), for appellants.

C. C. Handy and William Mann, both of New York City, for respondents.

Before DENISON, HICKS, and HICKENLOOPER, Circuit Judges.

DENISON, Circuit Judge.

These four cases involve the liability of the Mahoning Company for income taxes during the years 1917, 1918, 1919, and 1920, the most substantial question being whether the Mahoning Company and the New York Central Railroad, or its subsidiary, the Lake Shore, were affiliated corporations within the meaning of section 240 (b) of the Revenue Act of 1918 (40 Stat. 1082) and section 1331 of the Act of 1921 (26 USCA § 1067).

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