Blue Jay Lumber Co. Sv. United States

The controlling facts in this case are simple, but a detailed explanation of all that occurred between the Commissioner of Internal Bevenue and the Blue Jay Lumber Company is somewhat confusing by reason of the fact that the Commissioner in June 1923 erroneously assessed the tax due and paid by Blue Jay in the name of a subsidiary corporation *75known as the Del Bio Lumber Company, which had no taxable income and paid-no tax for 1922.

The pertinent facts are that on March 15, 1923, Blue Jay, the parent corporation of an affiliated group, filed a tentative consolidated return for 1922, at which…