Appeal of Consolidated Electric Lamp Co.

*617DECISION.

The taxpayer and the Chicago Electric Lamp Co. were affiliated corporations entitled to file a consolidated return for 1919 under section 240 of the Bevenue Act of 1918.

The taxpayer was not entitled to include in invested capital the item of $45,064.63 claimed by it as paid-in surplus.

The tax should be recomputed in accordance with the foregoing. Final determination will be settled upon ten days’ notice in accordance with Buie 50.