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COMMISSIONER OF INTERNAL REVENUE v. CHELSEA PRODUCTS

Nos. 10652, 10653.

197 F.2d 620 (1952)

COMMISSIONER OF INTERNAL REVENUE v. CHELSEA PRODUCTS, Inc.

United States Court of Appeals, Third Circuit.

Decided June 24, 1952.

Attorney(s) appearing for the Case

Louise Foster, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Ferdinand Tannenbaum, New York City (Olvany, Eisner & Donnelly, New York City, on the brief), for respondent.

Before McLAUGHLIN, STALEY and HASTIE, Circuit Judges.

STALEY, Circuit Judge.

The Commissioner of Internal Revenue has petitioned for a review of two decisions of the Tax Court.1 The principal issue presented is whether Section 45 of the Internal Revenue Code, 26 U.S.C.A. § 45, authorizes the Commissioner to combine the net income of three corporations with that of taxpayer where all are owned by the same interests. We are in accord with the Tax Court's conclusion that Section 45 was...

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