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MAY OIL BURNER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

No. 3551.

71 F.2d 644 (1934)

MAY OIL BURNER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 11, 1934.

Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., and Albert J. Fleischmann, of Baltimore, Md., for petitioner.

John MacC. Hudson, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and COLEMAN, District Judge.

SOPER, Circuit Judge.

The question presented by this petition for review is whether the petitioner, a Maryland corporation, organized in 1926, is entitled under section 206 (b) of the Revenue Act of 1926, 44 Stat. 17, 26 USCA § 937 (b), to deduct from its income in 1926 the net losses sustained by a New York corporation in 1924 and 1925, in view of the fact that the Maryland corporation continued the same business and had the same officers and the same stockholders...

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