Legal Opinion
Duke Power Co. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided October 21, 1930No. 2996PublishedCited by 13 opinions
1Opinion of the Court
GRONER, District Judge.
There are two questions involved on this appeal.
The first is this: Where three corporations are affiliated within the meaning of section 240(e) of the Revenue Act of 1921, and the parent corporation has elected to file a separate income tax return, may the two subsidiary corporations file a consolidated return?
The second is: Should interest payments received by one member of the group from another be included in its gross income where the members of the group are required by law to file separate returns?
The Board of Tax Appeals answered the first question in the…
2Cited by13 opinions
- American Cigar Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- United States v. Pan-American Petroleum Co.Court of Appeals for the Ninth Circuit · 1932
- Town of Clayton v. Colorado &. S. Ry. Co.Court of Appeals for the Tenth Circuit · 1931
- Darby-Lynde Co. v. AlexanderCourt of Appeals for the Tenth Circuit · 1931
- CH Mead Coal Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1939
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