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UNITED STATES v. VOGEL FERTILIZER CO.

No. 80-1251.

455 U.S. 16 (1982)

UNITED STATES v. VOGEL FERTILIZER CO.

Supreme Court of United States.

Decided January 13, 1982

Attorney(s) appearing for the Case

Stuart A. Smith argued the cause for the United States. With him on the briefs were Solicitor General Lee, former Solicitor General McCree, Acting Assistant Attorney General Murray, Ernest J. Brown, and William A. Friedlander.

Ronald C. Jensen argued the cause and filed a brief for respondent.*

JUSTICE BRENNAN delivered the opinion of the Court.

Section 1561(a) of the Internal Revenue Code of 1954, 26 U. S. C. § 1561(a), limits a "controlled group of corporations" to a single corporate surtax exemption.1 Section 1563(a)(2) provides that a "controlled group of corporations" includes a "brother-sister controlled group," defined as "[t]wo or more corporations if 5 or fewer persons ...

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