Legal Opinion
Huntington Beach, Inc. v. Helvering
Court of Appeals for the D.C. Circuit
Decided November 11, 1935No. Nos. 6419, 6420Published
1Opinion of the Court
GRONER, Associate Justice.
Petitioners Donberry Corporation and Huntington Beach, Inc., were, in 1927, members of an affiliated group consisting, in addition, of 134 E. 64th Street Corporation.
All three corporations elected to file and did file separate income-tax returns for the year 1927. In early January, 1928, another corporation, 254 West 54th Street Corporation, joined the affiliated group. All four corporations united in filing a consolidated return for the year 1928 without having asked or secured the permission of the Commissioner of Internal Revenue.
Petitioners’ position on this…
2Cases cited6 opinions
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Export Leaf Tobacco Co. v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Braden Steel Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 1935
- Marvel Equipment Co. v. CommissionerCourt of Appeals for the Third Circuit · 1933
- Stonega Coke & Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1932
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