Carnie-Goudie Mfg. Co. v. Commissioner
United States Board of Tax Appeals
1. Evidence fails to show that a general retail store conducted by some of the officers of a corporation engaged in the manufacture and sale of specialized commodities is not a business entity separate and apart from the corporation. 2. Held, the petitioner and the Lux Fibre Co. were not affiliated corporations within the taxing statutes, during the year involved.
1Opinion of the Court
CARNIE-GOUDIE MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 1
Carnie-Goudie Mfg. Co. v. Commissioner
Docket Nos. 20074, 27095.
United States Board of Tax Appeals
18 B.T.A. 893; 1930 BTA LEXIS 2576;
January 21, 1930, Promulgated
1. Evidence fails to show that a general retail store conducted by some of the officers of a corporation engaged in the manufacture and sale of specialized commodities is not a business entity separate and apart from the corporation.
2. Held, the petitioner and the Lux Fibre Co. were not affiliated corporations within the taxing statutes,…
2Cases cited1 opinion
- Carnie-Goudie Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1930