V. VIVAUDOU, INC. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 466, 467.

78 F.2d 192 (1935)

V. VIVAUDOU, Inc., v. COMMISSIONER OF INTERNAL REVENUE. ALFRED H. SMITH CO. v. SAME.

Circuit Court of Appeals, Second Circuit.

June 17, 1935.


Attorney(s) appearing for the Case

Louis Schapiro, of New York City (Harold Wisan, of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Edward H. Hammond, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.


PER CURIAM.

The V. Vivaudou, Inc., was a Delaware corporation, and Alfred H. Smith Company was a New York corporation, during the taxable years 1926 and 1927. The former acquired the assets of the latter. During 1926 and 1927, V. Vivaudou, Inc., was the parent corporation of a group of affiliated corporations which filed a consolidated income tax return for such years. The operations for the year 1927 of Alfred H. Smith Company were included in the operations and...

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