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ORIENT INVESTMENT & FINANCE CO. v. COMMISSIONER OF I. R.

Nos. 9551, 9552.

166 F.2d 601 (1948)

ORIENT INVESTMENT & FINANCE CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE. ELLEN INVESTMENT & FINANCE CO., Inc. v. SAME.

United States Court of Appeals District of Columbia.

Decided February 2, 1948.

Attorney(s) appearing for the Case

Mr. H. N. Roth, of Orlando, Fla., with whom Messrs. Joseph Hartman, of Jacksonville, Fla., and H. Nathaniel Blaustein, of Washington, D. C., were on the brief, for petitioners.

Miss Louise Foster, Special Assistant to the Attorney General, with whom Miss Helen R. Carloss and Mr. A. F. Prescott, Special Assistants to the Attorney General, were on the brief, for respondents.

Messrs. John P. Wenchel, Chief Counsel, and Charles E. Lowery, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for respondent.

Before GRONER, Chief Justice, and STEPHENS and WILBUR K. MILLER, Associate Justices.

GRONER, C. J.

These two cases involve the same question in precisely the same circumstances. We shall dispose of them as a single case. Petitioners filed ordinary income tax returns for the years 1940-41-42. Several years later, on an examination of petitioners' books, the Commissioner determined that both were liable for personal holding company surtaxes, and asserted penalties for failure to file personal holding company returns. Petitioners paid the tax and interest...

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