Legal Opinion
Kile & Morgan Co. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided June 5, 1930No. 2434PublishedCited by 3 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
This appeal from the Board of Tax Appeals involves the single question whether the Kile & Morgan Company, a Rhode Island corporation, organized in 1903, and the Kiboling Company, a voluntary trust organized in Rhode Island January 15, 1917, are entitled to be regarded as affiliated, within the meaning of the tax statutes, for the years 1924 and 1925 and for the first two months of 1926.
The Kile <& Morgan Company has been engaged in the lumber business since 1903. Its president is Berton E. Kile; its secretary and treasurer Mortimer H. Ailing. Kile and Ailing, owning 99…
2Cases cited4 opinions
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
- Ice Service Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Great Lakes Hotel Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1928
- Goldstein Bros. Amusement Co. v. WhiteDistrict Court, D. Massachusetts · 1929
3Cited by3 opinions
- Peavy-Wilson Lumber Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1931
- Howes Bros. Hide Co. v. CommissionerCourt of Appeals for the First Circuit · 1931
- Pelican Ice Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1935