HUNTINGTON BEACH v. HELVERING

Nos. 6419, 6420.

80 F.2d 530 (1935)

HUNTINGTON BEACH, Inc., v. HELVERING, Commissioner of Internal Revenue. DONBERRY CORPORATION v. SAME.

United States Court of Appeals for the District of Columbia.

Decided November 11, 1935.


Attorney(s) appearing for the Case

W. Gwynn Gardiner and James M. Earnest, both of Washington, D. C., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Robert H. Jackson, T. F. Callahan, Sewall Key, John G. Remey, John Paul Jackson, and Francis I. Hawley, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, GRONER, and STEPHENS, Associate Justices.


GRONER, Associate Justice.

Petitioners Donberry Corporation and Huntington Beach, Inc., were, in 1927, members of an affiliated group consisting, in addition, of 134 E. 64th Street Corporation.

All three corporations elected to file and did file separate income-tax returns for the year 1927. In early January, 1928, another corporation, 254 West 54th Street Corporation, joined the affiliated group. All four corporations united in filing a consolidated return...

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