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HOWES BROS. HIDE CO. v. COMMISSIONER OF INT. REVENUE

No. 2533.

49 F.2d 878 (1931)

HOWES BROS. HIDE CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

May 16, 1931.

Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C. (Mason, Spalding & McAtee, of Washington, D. C., on the brief), for petitioners for review.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., F. Edward Mitchell, Sp. Asst. to Atty. Gen., and C. M. Charest, General Counsel, and Percy S. Crewe, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the Commissioner.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

ANDERSON, Circuit Judge.

This appeal from the Board of Tax Appeals presents the question as to whether the Howes Brothers Company, the Howes Brothers Hide Company, and the Huntington Shoe & Leather Company may (all or any two of them) be affiliated within the meaning of the Revenue Act of 1918, c. 18, § 240 (b), 40 Stat. 1057, 1082, which reads:

"For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1...

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