Morris County Crushed Stone Co. v. Commissioner
United States Board of Tax Appeals
Single consolidated income and profits-tax returns, Forms 1031 and 1103, filed for the calendar year 1917 by a corporation claiming to be affiliated with certain other corporations among which were the petitioners, which returns were signed and sworn to by the president and the secretary and treasurer of the alleged parent corporation, who were also similar officers of the alleged subsidiary corporations, and in which returns the consolidated income and invested capital of…
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Single consolidated income and profits-tax returns, Forms 1031 and 1103, filed for the calendar year 1917 by a corporation claiming to be affiliated with certain other corporations among which were the petitioners, which returns were signed and sworn to by the president and the secretary and treasurer of the alleged parent corporation, who were also similar officers of the alleged subsidiary corporations, and in which returns the consolidated income and invested capital of the several corporations were stated and to the excess-profits-tax return a consolidated balance sheet at the beginning…
1Opinion of the Court
MORRIS COUNTY CRUSHED STONE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
CONCRETE SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
NORTH JERSEY AMIESITE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Morris County Crushed Stone Co. v. Commissioner
Docket Nos. 8298, 8299, 8300.
United States Board of Tax Appeals
6 B.T.A. 800; 1927 BTA LEXIS 3400;
April 13, 1927, Promulgated
Single consolidated income and profits-tax returns, Forms 1031 and 1103, filed for the calendar year 1917 by a corporation claiming to be affiliated with certain other…
2Cases cited4 opinions
- Beam v. HamiltonCourt of Appeals for the Sixth Circuit · 1923
- F. A. Hall Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- National Tank & Export Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Morris County Crushed Stone Co. v. CommissionerUnited States Board of Tax Appeals · 1927