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NATIONAL CARBIDE CORP. v. COMM'R.

No. 151.

336 U.S. 422 (1949)

NATIONAL CARBIDE CORP. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 28, 1949.

Attorney(s) appearing for the Case

Erwin N. Griswold argued the cause for petitioners. With him on the brief were Boykin C. Wright, Edgar J. Goodrich and John A. Wilson.

Hilbert P. Zarky argued the cause for respondent. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Stanley M. Silverberg, Ellis N. Slack and Lee A. Jackson.

MR. CHIEF JUSTICE VINSON delivered the opinion of the Court.

Petitioners are three wholly owned subsidiaries of Air Reduction Corporation (Airco). They seek a determination of the question whether deficiencies in income and declared value excess profits taxes for the year 1938 found by the Commissioner of Internal Revenue are properly chargeable to them. Their contention is that they are corporate agents of Airco, that the...

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