1. Home
  2. Browse Decisions
  3. F.2d
  4. 120 F.2d
  5. 120 F.2d 622 (1941)
 

WEST BOYLSTON MFG. CO. v. COMMISSIONER OF INT. REV.

No. 9798.

120 F.2d 622 (1941)

WEST BOYLSTON MFG. CO. OF ALABAMA v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 9, 1941.

Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C., for petitioner.

Joseph M. Jones, Sewall Key, and Newton K. Fox, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

What is in question here is whether petitioner, in 1933, owned directly at least 95% of the stock of West Boylston Realty Company, and was, therefore, entitled to file a return reporting therein the consolidated net income of itself and the Realty Company.1

The facts are stipulated. In the beginning there was the West Boylston Manufacturing Company of Massachusetts, incorporated in Massachusetts, February...

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