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U.S. Court of Appeals for the Third Circuit, 1932

Accounting & Tabulating Machine Corp. v. Commissioner

Accounting & Tabulating Machine Corp. v. Commissioner
U.S. Court of Appeals for the Third Circuit · Decided February 11, 1932
55 F.2d 1075; 10 A.F.T.R. (P-H) 1244; 1932 U.S. App. LEXIS 3863; 10 A.F.T.R. (RIA) 1244 (Federal Reporter, Second Series)

Accounting & Tabulating Machine Corp. v. Commissioner

Opinion of the Court

PER CURIAM.

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.

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

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