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COMMISSIONER OF INTERNAL REVENUE v. TEXAS PIPE LINE CO.

No. 6182.

87 F.2d 662 (1937)

COMMISSIONER OF INTERNAL REVENUE v. TEXAS PIPE LINE CO.

Circuit Court of Appeals, Third Circuit.

January 22, 1937.

Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and J. Louis Monarch and Maurice J. Mahoney, Sp. Assts. to the Atty. Gen., for petitioner.

B. H. Bartholow and Allin H. Pierce, both of New York City (Dunnington, Bartholow & Miller, of New York City, of counsel), for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. The respondent is a subsidiary of the Texas Company of Delaware, hereinafter called Delaware. The respondent, Delaware, and a number of other corporations filed a consolidated income tax return for the year 1927. By agreement among the corporations, any deficiency was allocated to the respondent. In its return Delaware deducted $315,518.52 from its income as an expense...

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