1. Home
  2. Browse Decisions
  3. F.2d
  4. 93 F.2d
  5. 93 F.2d 883 (1937)
 

ERIE LIGHTING CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 3268.

93 F.2d 883 (1937)

ERIE LIGHTING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

December 31, 1937.

Attorney(s) appearing for the Case

Bernhard Knollenberg, of New York City (Charles M. Trammell, of Washington, D. C., and Bradford S. Magill and Francis J. Sweeney, both of New York City, on the brief), for petitioner for review.

Joseph M. Jones, of Washington, D. C. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

WILSON, Circuit Judge.

This is a petition for review of a decision and order of the Board of Tax Appeals determining deficiencies in the income tax of the petitioner for the year 1927 and the period of the year 1928 from January 1st to October 31st, of $56,266.30 and $37,678.01, respectively.

The sole question in issue in the case is whether, during the taxable periods involved, the petitioner was affiliated with the Pennsylvania Electric Company and its parent...

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