1. Home
  2. Browse Decisions
  3. F.2d
  4. 82 F.2d
  5. 82 F.2d 20 (1936)
 

COMMISSIONER OF INTERNAL REVENUE v. SILK CENTER BUILDING

No. 5890.

82 F.2d 20 (1936)

COMMISSIONER OF INTERNAL REVENUE v. SILK CENTER BUILDING, Inc.

Circuit Court of Appeals, Third Circuit.

February 5, 1936.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for petitioner.

Fred A. Woodis, of Washington, D. C. (Speer & Woodis, of Washington, D. C., and J. Anthony Schwarzmann, of New Rochelle, N. Y., of counsel), for respondent.

Before DAVIS and THOMPSON, Circuit Judges, and FORMAN, District Judge.

THOMPSON, Circuit Judge.

This is a petition of the Commissioner of Internal Revenue for review of a decision of the Board of Tax Appeals. In 1929, a foreign corporation owned over 95 per cent. of the stock of each of two domestic corporations, Schwarzenbach Huber Company and Silk Center Building, Inc., the respondent. The Schwarzenbach Huber Company included the respondent's income for that year in a consolidated income tax return. The Commissioner held that the two...

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