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WARREN-NASH MOTOR CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

No. 145.

59 F.2d 1084 (1932)

WARREN-NASH MOTOR CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Second Circuit.

June 27, 1932.

Attorney(s) appearing for the Case

Oscar W. Underwood, Jr., and H. C. Kilpatrick, both of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue and J. M. Leinenkugel, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

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

PER CURIAM.

A consolidated income tax return for the petitioner, a New York corporation, and the Nash-Newark Company, a New Jersey corporation, was filed for the fiscal year 1923. The question presented is whether a net loss suffered by a corporation in the year prior to its affiliation with the petitioner may be carried forward to the next succeeding year in which it was affiliated with the petitioner and applied against the petitioner's net income in computing consolidated...

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