Apartment Corp. v. Commissioner
United States Board of Tax Appeals
For 1922 and subsequent years, corporations which are affiliated may file separate or consolidated returns. A consolidated return must include all affiliated corporations. Any one of such corporations may file a separate return, in which event the remaining corporations may not file a consolidated return of their income but must file separate returns.
1Opinion of the Court
Phillips:
The Commissioner determined deficiencies of $1,784.08, $668.63, and $1,970.76 to be due from petitioner for the years 1920, 1921, and 1922, respectively, and notified petitioner thereof. Petitioner filed its petition for a redetermination of the deficiencies set out in such notice. This proceeding is designated by Docket No. 26571. The Commissioner also determined a deficiency of $665.54 for 1923, for the redetermination of which petitioner duly filed its petition. That proceeding is known as Docket No. 29140. No error was assigned in the determination of the deficiency for 1920.…
2Cases cited1 opinion
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
3Cited by7 opinions
- Whitman, Ward & Lee Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Columbia Pac. Shipping Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Apartment Corp. v. CommissionerUnited States Board of Tax Appeals · 1929
- Columbia Pacific Shipping Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Flambeau Public Service Co. v. CommissionerUnited States Board of Tax Appeals · 1932
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