Peavy-Byrnes Lumber Co. v. Commissioner of Internal Revenue

HOLMES, Circuit Judge.

^ r /his appeal has reference to income and Pr°dts taxes f°r years 1916> 19/> and ,1918' 14 “ the thlrd aPPeal t0/hl* court from a d^lon of *e Board °* ,aX PPea s ls case- . e opinion o this court on the first appeal is reported m -r, un T .if ~ e . . Peavy-Wilson Lumber Co. v. Commissioner, 51 F.(2d) 163. Certiorari was granted by the Supreme Court upon application of the Commissioner, and the decision of this court was reversed on the issue of affiliation. Burnet v. Peavy-Byrnes Lumber Co., 286 U.S. 524, 52 S.Ct. 494, 76 L.Ed. 1267. Thereafter this court entered…