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ELBEE CHOCOLATE CO. v. UNITED STATES

No. 306.

63 F.2d 773 (1933)

ELBEE CHOCOLATE CO. v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

March 13, 1933.

Attorney(s) appearing for the Case

Benjamin Mahler, of New York City, and Irving Levinson, of Brooklyn, N. Y., for appellant.

Howard W. Ameli, U. S. Atty., and Herbert H. Kellogg and Albert D. Smith, Asst. U. S. Attys., all of Brooklyn, N. Y. (C. M. Charest, General Counsel, Bureau of Internal Revenue and E. E. Angevine, Attorney, Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

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

L. HAND, Circuit Judge.

The facts upon which this appeal arises are as follows: During a part of the year 1918, three companies, the Elbee Chocolate Company, Levine Brothers, and the Sterling Chocolate Company, were affiliated within the meaning of section 240 (a) of the Revenue Act of that year (40 Stat. 1081). In the summer of 1919 they filed a consolidated return of their joint income for so much of 1918 as they were affiliated and for the first two months of 1919...

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