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RAY ENGINEERING CO., INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 15220.

347 F.2d 716 (1965)

RAY ENGINEERING CO., Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided June 25, 1965.

Attorney(s) appearing for the Case

Robert M. Taylor, Philadelphia, Pa., for petitioner.

Solomon Leo Warhaftig, Dept. of Justice, Tax. Division, Washington, D. C., (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

PER CURIAM.

The sole question before us is whether petitioner corporation and Branch Coal Corporation were an affiliated group of corporations with the privilege of making a consolidated return with respect to their income taxes for the taxable year in lieu of separate returns. A careful, competent argument is made on behalf of petitioner. This is based on the facts that the corporations operated as a business unit with the same executive officer who owns all of the...

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