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REGAL, INCORPORATED v. COMMISSIONER OF INTERNAL REVENUE

No. 67, Docket 34579.

435 F.2d 922 (1970)

REGAL, INCORPORATED, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 17, 1970.

Attorney(s) appearing for the Case

S. L. Warhaftig, New York City (Kaye, Scholer, Fierman, Hays & Handler, New York City and Saul Duff Kronovet, New York City, of counsel), for petitioner-appellant.

Richard W. Perkins, Atty., Department of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Department of Justice, Washington, D. C., of counsel), for respondent-appellee.

Before MOORE, FRIENDLY and ADAMS, Circuit Judges.

PER CURIAM

The issues here presented are succinctly stated by the Tax Court as follows:

"The Commissioner determined a deficiency in the income tax of petitioner for the taxable year ended January 31, 1965 in the amount of $64,347.39. At issue is whether petitioner and its subsidiaries were required to file a consolidated Federal income tax return for their taxable year ended January 31, 1965 solely because they elected to file a consolidated Federal income...

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