1. Home
  2. Browse Decisions
  3. F.2d
  4. 76 F.2d
  5. 76 F.2d 106 (1935)
 

CORNER BROADWAY-MAIDEN LANE v. COMMISSIONER OF INT. REV.

No. 51.

76 F.2d 106 (1935)

CORNER BROADWAY-MAIDEN LANE, Inc., et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

March 18, 1935.

Attorney(s) appearing for the Case

Robert H. Montgomery, of Washington, D. C. (Thomas G. Haight, of Jersey City, N. J., and James O. Wynn and Thomas Tarleau, both of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and F. E. Youngman, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

The deficiency in income tax of Corner Broadway-Maiden Lane, Inc., a corporation, which will hereafter for convenience be referred to as the petitioner, resulted from determining its tax liability for 1929 on the basis of its separate income instead of on the basis of a consolidated return. Two questions are presented; the first, whether the petitioner was privileged to file a consolidated return pursuant to the provisions of section 141 of the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases