Flambeau Public Service Co. v. Commissioner
United States Board of Tax Appeals
1. Commissioner's ruling upon the question of affiliation of petitioners and other corporations held under the facts not to have deprived petitioners of their right of election. 2. Where one member of an affiliated group of corporations filed a separate return, held, the remaining corporations may not file a consolidated return, but must file separate returns. 3. Where petitioners elected to file separate returns for 1922, held an amended consolidated return for 1922 can not…
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1. Commissioner's ruling upon the question of affiliation of petitioners and other corporations held under the facts not to have deprived petitioners of their right of election. 2. Where one member of an affiliated group of corporations filed a separate return, held, the remaining corporations may not file a consolidated return, but must file separate returns. 3. Where petitioners elected to file separate returns for 1922, held an amended consolidated return for 1922 can not thereafter be filed, nor can a consolidated return for 1923 be filed without permission of the Commissioner. 4. Upon…
1Opinion of the Court
FLAMBEAU PUBLIC SERVICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
FLAMBEAU PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Flambeau Public Service Co. v. Commissioner
Docket Nos. 36716, 36717.
United States Board of Tax Appeals
27 B.T.A. 299; 1932 BTA LEXIS 1086;
December 14, 1932, Promulgated
1. Commissioner's ruling upon the question of affiliation of petitioners and other corporations held under the facts not to have deprived petitioners of their right of election.
2. Where one member of an affiliated group of corporations filed a separate…
2Cases cited16 opinions
- Gregory v. CommissionerUnited States Board of Tax Appeals · 1932
- Broadway Strand Theatre Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- United States v. HurstDistrict Court, D. Wyoming · 1924
- Fontana Union Water Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Western Hide & Fur Co. v. CommissionerUnited States Board of Tax Appeals · 1932
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