GROUND GRIPPER SHOE CO. v. COMMISSIONER OF INT. REV.

No. 2644.

62 F.2d 654 (1933)

GROUND GRIPPER SHOE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 10, 1933.


Attorney(s) appearing for the Case

Walter Powers and Sherburne, Powers & Needham, all of Boston, Mass., for petitioner for review.

Francis H. Horan, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


MORTON, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals (Revenue Act of 1926, c. 29, §§ 1001-1003, 44 Stats. 9, 109, 110 [26 USCA §§ 1224-1226]). The petitioner contends that it and the Ground Gripper Stores, Inc., were affiliated corporations during the period here in question within the meaning of section 240 of the Revenue Act of 1918, and the same section of the Revenue Act of 1921 (40 Stat. 1081, 42 Stat...

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