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COMMISSIONER OF INTERNAL REVENUE v. SAMUEL BELL & SONS

Nos. 5056-5059.

67 F.2d 175 (1933)

COMMISSIONER OF INTERNAL REVENUE v. SAMUEL BELL & SONS (three cases). SAME v. MOORE BREAD CO.

Circuit Court of Appeals, Third Circuit.

September 20, 1933.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen., and John MacC. Hudson, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Chester A. Gwinn, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Wm. Barclay Lex (of Hepburn & Norris), of Philadelphia, Pa., for respondents.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

DAVIS, Circuit Judge.

The Commissioner of Internal Revenue contends that the Board of Tax Appeals erred in determining that the respondent Samuel Bell & Sons was affiliated with six other corporations during the years, 1924, 1926, and 1927, within the meaning of section 240 (c) of the Revenue Acts of 1924 and 1926 (26 USCA § 993 and note) which provides in part: "For the purpose of this section two or more domestic corporations shall be deemed to be affiliated...

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