United States v. Vogel Fertilizer Co.

Section 1561(a) of the Internal Revenue Code of 1954, 26 U. S. C. § 1561(a), limits a “controlled group of corporations” to a single corporate surtax exemption.1 Section 1563(a)(2) provides that a “controlled group of corporations” includes a “brother-sister controlled group,” defined as “[t]wo or more corporations if 5 or fewer persons . . . own. . . stock possessing (A) at least 80 percent of the total combined voting power ... or at least 80 percent of the total value ... of each corporation, and (B) more than 50 percent of the total combined voting power ... or more than 50 percent of the…