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ALUMINUM CO. OF AMERICA v. UNITED STATES

No. 5105.

67 F.2d 172 (1933)

ALUMINUM CO. OF AMERICA v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

September 29, 1933.

Attorney(s) appearing for the Case

William Watson Smith, John G. Buchanan, Paul G. Rodewald, and Smith, Buchanan, Scott & Gordon, all of Pittsburgh, Pa., for appellant.

Louis E. Graham, U. S. Atty., and John A. McCann, Sp. Atty., Bureau of Internal Revenue, both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Floyd A. Toomey, Asst. Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.

WOOLLEY, Circuit Judge.

Under the law as it stood in 1917, affiliated corporations were required to file consolidated returns for excess-profits taxes and separate returns for income taxes. In consonance with the law, Aluminum Company of America and its twenty-seven affiliated corporations made returns of both kinds for that year. During the year various units of this group of corporations had inter-company transactions of sale and purchase of commodities in which...

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