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EXPORT LEAF TOBACCO CO. v. COMMISSIONER OF INTERNAL REV.

Nos. 340-342.

78 F.2d 163 (1935)

EXPORT LEAF TOBACCO CO. v. COMMISSIONER OF INTERNAL REVENUE. T. C. WILLIAMS CO. v. SAME. SMITH PAPER CO. v. SAME.

Circuit Court of Appeals, Second Circuit.

June 17, 1935.

Attorney(s) appearing for the Case

Hall, Cunningham, Jackson & Haywood, of New York City (John H. Jackson, Harrison M. Robertson, and Haig H. Davidian, all of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.

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

AUGUSTUS N. HAND, Circuit Judge.

The deficiencies of the above corporate taxpayers arise out of the fact that the Commissioner required each of them to compute its income upon the basis of a separate return. The only question before us is whether, under the circumstances presented, these taxpayers were entitled to report on a consolidated basis. The taxes affected are those for the year 1928.

Section 142 (a) of the...

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