FLANNERY BOLT CO.
v.
COMMISSIONER OF INTERNAL REVENUE.
J. ROGERS FLANNERY & CO.
v.
SAME.
VANADIUM METALS CO.
v.
SAME.
Circuit Court of Appeals, Third Circuit.https://leagle.com/images/logo.png
December 17, 1931.
December 17, 1931.
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 Norman D. Keller and J. Louis Monarch, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. K. Polk and Percy S. Crewe, Sp. Attys., Bureau of Internal Revenue, all of Washington D. C., of counsel), for respondent.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
Circuit Court of Appeals, Third Circuit.
BUFFINGTON, Circuit Judge.
These cases were heretofore considered by this court in 42 F.2d 11, 15, certiorari denied, 282 U.S. 889, 51 S.Ct. 102, 75 L. Ed. 784. We there upheld the right of the affiliated companies to make a consolidated return and directed that "the decree of the tax board must be vacated, and the companies allowed to make a consolidated return of net income and invested capital."
By statute it is provided...
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