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
Appeal of AMERICAN LA DENTELLE, INC., and MANORIAL DEVELOPMENT CORPORATION.
American La Dentelle, Inc. v. Commissioner
Docket No. 611.
United States Board of Tax Appeals
1 B.T.A. 575; 1925 BTA LEXIS 2878;
February 10, 1925, decided Submitted January 12, 1925.
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.
Paul L. Loewenwarter, C.P.A., for the taxpayer.
Arthur H. Fast, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the…
2Cases cited1 opinion
- American La Dentelle, Inc. v. CommissionerUnited States Board of Tax Appeals · 1925