U.S. Court of Appeals for the Second Circuit, 1970

Regal, Incorporated v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Second Circuit · Decided November 17, 1970 · Moore, Friendly, Adams

435 F.2d 922; 26 A.F.T.R.2d (RIA) 5806; 1970 U.S. App. LEXIS 6367 (Federal Reporter, Second Series)

Counsel

S. L. Warhaftig, New York City (Kaye, Scholer, Fierman, Hays & Handler, New York City and Saul Duff Kronovet, New York City, of counsel), for petitioner-appellant., Richard W. Perkins, Atty., Department of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Department of Justice, Washington, D. C., of counsel), for respondent-appellee.

Cases that cite this one

12 later published cases cite this decision.

Matheson v. Commissioner (United States Tax Court 1980)
L. C. Bohart Plumbing & Heating Co. v. Commissioner (United States Tax Court 1975)
Covil Insulation Co. v. Commissioner (United States Tax Court 1975)
Davis Bros. Restaurant, Inc. v. Commissioner (United States Tax Court 1973)
Jones v. Commissioner (United States Tax Court 1973)
Salem Packing Co. v. Commissioner (United States Tax Court 1971)
Kamborian v. Commissioner (United States Tax Court 1971)
Clausman v. Commissioner (United States Tax Court 1989)
Garvey, Inc. v. United States (Court of Claims 1983)
Orgill Brothers & Company v. United States (6th Cir. 1975)
ORGILL BROTHERS & CO. v. United States (District Court, W.D. Tennessee 1974)
Gold-Pak Meat Co. v. Commissioner (United States Tax Court 1971)

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

PER CURIAM

The issues here presented are succinctly stated by the Tax Court as follows:

“The Commissioner determined a deficiency in the income tax of petitioner for the taxable year ended January 31, 1965 in the amount of $64,347.39. At issue is whether petitioner and its subsidiaries were required to file a consolidated Federal income tax return for their taxable year ended January 31, 1965 solely because they elected to file a consolidated Federal income tax return for the previous taxable year.”

Appellant Regal, Inc. claims that Treasury Regulation 1.1502-11A is invalid. 1 This regulation provides, with appropriate exceptions that once an affiliated group of corporations elects to file a consolidated return, such group must continue to file on a consolidated basis until permission of the Commissioner of Internal Revenue be obtained to make a change. We affirm the deci *923 sion of the Tax Court upon the facts and for the reasons stated by Judge Raum in his opinion below, 53 T.C. 261 filed November 17,1969.

. This regulation was formerly numbered 1.1502-11 and was reumbered 1.1502-11A by T.D. 6894, approved September 2, 1966. For taxable years beginning after December 31, 1965, the regulation is inapplicable, and is replaced by Treasury Regulation 1.1502-75 (c).

Case-law data current through December 31, 2025. Source: CourtListener bulk data.