Appeal of the Star Porcelain Co.
Cases that cite this one
2 later published cases cite this decision.
- John Hiltz & Sons Co. v. Commissioner (United States Board of Tax Appeals 1926)
- Star Porcelain Co. v. Commissioner (United States Board of Tax Appeals 1926)
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 question involved in this appeal is whether the Washington Porcelain Co. was affiliated with the Star and Frenchtown companies for the years 1920 and 1921. The five stockholders who owned all the stock of the Star and Frenchtown companies owned 92 4/10 per cent of the stock of the Washington Company. The Frenchtown and Washington companies were outgrowths of the Star Company. There was a centralized management, an interchanging of employees and materials between the three plants, all directed
Order of redetermination will be entered on 10 days' notice, under Bule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.