Appeal of Consolidated Electric Lamp Co.
Cases that cite this one
1 later published case cites this decision.
- Consolidated Electric Lamp Co. v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.