American La Dentelle, Inc. v. Commissioner
United States Board of Tax Appeals
Where two corporations became affiliated July 1, 1919, because the same persons owned all the stock of both in equal proportions, a consolidated return should be filed covering the period beginning on that date.
1Opinion of the Court
OPINION.
Sternhagen :
The appeal presents a question under section 240 of the Revenue Act of 1918, to which there must be many similar, in *576■which the taxpayers were affiliated because the same persons held the stock of both corporations for part of the taxable year. But we have only an agreed statement of the facts in this appeal arid no brief of either party as to the principles which are applicable.
At the beginning of the calendar year 1919 there were two separate and distinct corporations, the Ahlstroms owning all the 'stock of the Manorial Company and only 75 per cent of the American…
2Cited by7 opinions
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- Buffalo Brake Beam Co. v. United StatesUnited States Court of Claims · 1937
- American La Dentelle, Inc. v. CommissionerUnited States Board of Tax Appeals · 1925
- L. S. Donaldson Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Ohio & Big Sandy Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1929
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