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AUTOCAR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5985.

84 F.2d 772 (1936)

AUTOCAR CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

June 30, 1936.

Attorney(s) appearing for the Case

Alfred S. Weill, of Philadelphia, Pa., and Hugh Satterlee, Wm. R. Green, Jr., and Albert S. Lisenby, all of Washington, D. C. (Weill, Blakely & Nesbit, of Philadelphia, Pa., and Weill, Satterlee, Blakely & Green, of Washington, D. C., of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Maurice J. Mahoney and Sewall Key, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON, Circuit Judge, and DICKINSON and FORMAN, District Judges.

DICKINSON, District Judge.

The petitioner makes autocars for sale. It has affiliated with it four other companies which are mere selling agencies for the auto company. The method of book-keeping was an artificial one but simple. The selling companies were treated as if purchasers of the cars shipped to them and charged what may be called a list price. The books of the auto company thus showed a large profit on sales. The profit, however, was wholly fictitious. The...

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