Community Water Service Co. v. Commissioner
United States Board of Tax Appeals
1. A motion by the Commissioner to consolidate into one proceeding three proceedings separately brought, one by a parent corporation and the other two by members of the affiliated group, is denied because no good reason for such consolidation has been advanced and, in the opinion of the Board, such consolidation would be inadvisable. 2. The Commissioner has no power to prescribe rules of practice and procedure in relation to proceedings brought by members of an affiliated…
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1. A motion by the Commissioner to consolidate into one proceeding three proceedings separately brought, one by a parent corporation and the other two by members of the affiliated group, is denied because no good reason for such consolidation has been advanced and, in the opinion of the Board, such consolidation would be inadvisable. 2. The Commissioner has no power to prescribe rules of practice and procedure in relation to proceedings brought by members of an affiliated group of corporations and to limit and define the manner in which they may be represented before the Board, and article 16…
1Opinion of the Court
COMMUNITY WATER SERVICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
COMMUNITY TELEPHONE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Community Water Service Co. v. Commissioner
Docket Nos. 77560, 77568.
United States Board of Tax Appeals
32 B.T.A. 164; 1935 BTA LEXIS 984;
February 28, 1935, Promulgated
1. A motion by the Commissioner to consolidate into one proceeding three proceedings separately brought, one by a parent corporation and the other two by members of the affiliated group, is denied because no good reason for such consolidation has been…
2Cases cited1 opinion
- Community Water Service Co. v. CommissionerUnited States Board of Tax Appeals · 1935