MARVEL EQUIPMENT CO. v. COMMISSIONER OF INTERNAL REV.

No. 5021.

67 F.2d 354 (1933)

MARVEL EQUIPMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

September 27, 1933.


Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C., for appellant.

J. Louis Monarch, of Washington, D. C., and Sewall Key and S. Dee Hanson, Sp. Assts. to Atty. Gen., and 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 appellee.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.


DAVIS, Circuit Judge.

This case was brought here on petition to review an order of redetermination of the United States Board of Tax Appeals. The sole question to be determined is whether or not the four corporations here involved had the right to file a consolidated tax return for the year 1927. The board held that they did not, because two of the four, which were not affiliated with the other two in 1925 and 1926, filed separate returns for those years. In other...

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