Connery Coal & Investment Co. v. Commissioner

LINDLEY, District Judge.

Petitioner seeks a review of the decisions of the Board of Tax Appeals which approved assessments of deficiencies in income taxes for the years 1927 and 1929 in the respective amounts of $39,511.33 and $11,411.36. It presents the questions: (a) Whether petitioner and Miami Coal Company were so affiliated in 1927 as to be entitled to file a consolidated tax return; (b) whether the refusal of the Commissioner to allow the two companies to file such return was, in view of the facts, a bar to petitioner’s request in that respect; and (c) whether the two companies were…