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WISCONSIN BIG BOY CORPORATION v. C. I. R.

Nos. 18470, 18471.

452 F.2d 137 (1971)

WISCONSIN BIG BOY CORPORATION et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. MARC'S BIG BOY PROSPECT, INC., et al., Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

November 23, 1971.

Attorney(s) appearing for the Case

Isadore Cassuto, New York City, for petitioners-appellants, Wisconsin Big Boy; Chase & Marks, New York City, of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., David English Carmack, Atty., U. S. Dept. of Justice, Washington, D. C., Meyer Rothwacks, Thomas L. Stapleton, Attys., Tax Div., Dept. of Justice, Washington, D. C., for Commissioner of Int. Revenue.

Before SWYGERT, Chief Judge, and FAIRCHILD and KERNER, Circuit Judges.

FAIRCHILD, Circuit Judge.

These appeals involve the allocation under 26 U.S.C. § 482, of all the income of subsidiaries to the parent corporation.

Collectively the business of taxpayers is to operate restaurants in Wisconsin under the Big Boy franchise and trademark. During the years in question there were ten restaurants. A separate corporation operated each. Wisconsin Big Boy Corporation (WBB) had obtained the franchise from an unrelated California...

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