Legal Opinion
Marvel Equipment Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided September 27, 1933No. 5021PublishedCited by 5 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This ease was brought here on petition to review an order of redetermination of the United States Board of Tax Appeals. The sole question to be determined is whether or not the four corporations here involved had the right to file a consolidated tax return for the year 1927. The board held that they did not, because two of the four, which were not affiliated with the other two in 1925 and 1926* filed separate returns for those years. In other words, the board held that the fact that two affiliated corporations filed separate returns for one year renders it illegal for an…
2Cases cited3 opinions
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Stonega Coke & Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1932
3Cited by5 opinions
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- Export Leaf Tobacco Co. v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Olivier Company v. PattersonDistrict Court, N.D. Alabama · 1957
- Braden Steel Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 1935
- Huntington Beach, Inc. v. HelveringCourt of Appeals for the D.C. Circuit · 1935