Hamburgers York Road, Inc. v. Commissioner
United States Tax Court
Held, that the operations of a long-established and successful downtown store and those of a separately and newly incorporated suburban store were all part of a single integrated business enterprise under common ownership and control; and that the Commissioner did not err in determining that, under section 482 of the 1954 Code, all taxable income of the suburban store for each of the taxable years involved is includable in the income of the downtown store.
1Opinion of the Court
OPINION
Issue 1
In considering the first issue in the instant case, we find that the respondent has determined that the taxable income of York Eoad should be included in the taxable income of its sister corporation, Hamburger & Sons, for each of the 3 taxable years here involved. As statutory warrant for his action, respondent relies upon section 61(a) and section 482 of the 1954 Code. We must decide whether on the basis of the facts and circumstances of this particular case, his determination is correct.
We first consider the case in the light of the impact of section 482, the regulations…
2Cases cited6 opinions
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Commissioner of Internal Revenue v. Chelsea Products, IncCourt of Appeals for the Third Circuit · 1952
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Ballentine Motor Co. v. CommissionerUnited States Tax Court · 1962
- Advance MacHinery Exchange, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Foster v. Comm'rUnited States Tax Court · 1983
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Ross Glove Co. v. CommissionerUnited States Tax Court · 1973
- Huber Homes, Inc. v. CommissionerUnited States Tax Court · 1971
38 more not listed; retrieve them via the Exa API.