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HANDY & HARMAN v. BURNET

No. 14.

284 U.S. 136 (1931)

HANDY & HARMAN v. BURNET, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 23, 1931.

Attorney(s) appearing for the Case

Mr. William C. Breed for petitioner.

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Whitney North Seymour, Sewall Key, and John H. McEvers were on the brief, for respondent.

MR. JUSTICE BUTLER delivered the opinion of the Court.

Petitioner claims that it and Hamilton & DeLoss, Inc., were affiliated corporations as defined by § 240 of the Revenue Act of 1918 and that it is entitled to have its net income and invested capital for 1918 and the first month of 1919 determined on the basis of consolidated returns. The Commissioner of Internal Revenue held

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