Legal Opinion
Atlantic City Electric Co. v. Commissioner
Supreme Court of the United States
Decided February 6, 1933No. 163PublishedCited by 25 opinions
1Opinion of the CourtChief Justice Hughes
The question presented is whether the petitioner, Atlantic City Electric Company, was affiliated with the American Gas and Electric Company so that the federal taxes for 1917, 1918, and 1919 should be determined upon the basis of consolidated returns under § 1331 of the Reve nue Act of 1921 (42 Stat. 319), as applicable to the year 1917, and § 240 of the Revenue Act of 1918 (40 Stat. 1081, 1082). The Circuit Court of Appeals, reversing the order of the Board of Tax Appeals (15 B. T. A. 1084), upheld the ruling of the Commissioner that the corporations were not affiliated and must make…
2Cases cited3 opinions
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
- Burnet v. Howes Bros. Hide Co.Supreme Court of the United States · 1931
3Cited by25 opinions
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Alumax Inc. v. CommissionerUnited States Tax Court · 1997
- Commissioner of Internal Rev. v. Terre Haute Elec. Co.Court of Appeals for the Seventh Circuit · 1933
- Doernbecher Mfg. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1935
- Gulf Refining Co. v. FoxDistrict Court, S.D. West Virginia · 1935
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