Accounting & Tabulating Machine Corp. v. Commissioner
U.S. Court of Appeals for the Third Circuit
Accounting & Tabulating Machine Corp. v. Commissioner, 55 F.2d 1075 (3d Cir. 1932)
10 A.F.T.R. (P-H) 1244; 1932 U.S. App. LEXIS 3863; 10 A.F.T.R. (RIA) 1244
Accounting & Tabulating Machine Corp. v. Commissioner
Opinion of the Court
The order of the United States Board of Tax Appeals, determining against the petitioner a deficiency tax on a finding that the corporations in question were not affiliated and therefore denying them the right to make a consolidated return, 21 B. T. A. 951, is ruled by the decision in Handy & Harman v. Bur-net, Commissioner, 52 S. Ct. 51, 76 L. Ed. —rendered since the argument.
The order is affirmed.
Reference
- Full Case Name
- ACCOUNTING & TABULATING MACHINE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
- Status
- Published