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COMMISSIONER OF INTERNAL REV. v. NATIONAL CASKET CO.

No. 5691.

78 F.2d 940 (1935)

COMMISSIONER OF INTERNAL REVENUE v. NATIONAL CASKET CO., Inc.

Circuit Court of Appeals, Third Circuit.

July 31, 1935.

Attorney(s) appearing for the Case

A. F. Prescott, of Washington, D. C., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for petitioner.

James L. Dohr, of New York City (Richard T. Greene and Daniel S. Murphy, both of New York City, of counsel), for respondent.

Before BUFFINGTON and THOMPSON, Circuit Judges, and JOHNSON, District Judge.

THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. In 1924, the respondent acquired all of the capital stock of Hornthal & Co., a subsidiary. In 1925, the subsidiary operated at a gain, but in 1926, 1927, and 1928, it sustained operating losses. Throughout the period of affiliation, the respondent filed consolidated income tax returns. In 1928, the respondent dissolved the...

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