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COMMISSIONER OF INTERNAL REV. v. MANUS MULLER & CO.

No. 318.

79 F.2d 19 (1935)

COMMISSIONER OF INTERNAL REVENUE v. MANUS MULLER & CO., Inc.

Circuit Court of Appeals, Second Circuit.

July 1, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Ellis N. Slack, Sp. Assts. to Atty. Gen., for appellant.

Proskauer, Rose & Paskus, of New York City (Wilbur H. Friedman, and Norman S. Goetz, both of New York City, of counsel), for appellee.

Horace H. Powers of St. Albans, Vt., and Wallace R. Foster, of New York City, amici curiæ.

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

L. HAND, Circuit Judge.

This appeal presents the single question of law whether under section 141 and section 238 of the Revenue Act of 1928, 26 USCA §§ 2141, 2238, two domestic corporations may file a consolidated return as affiliates, when their affiliation depends entirely upon the fact that a foreign corporation holds more than ninety-five per cent. of the shares of each. Article 2 (b) of Regulations 75 forbids this, but the taxpayer maintains, and the...

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