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
OPINION.
Murdock:
The above proceedings came on for hearing on the respondent’s motion “ to consolidate the above entitled appeals with the appeal of Wadsworth Securities Corporation, et al., Docket No. 77559.” The prayer of his motion is “ that these proceedings be consolidated with the appeal of Wadsworth Securities Corporation et al., Docket No. 77559, which appeal includes these two petitioners as parties, and that the answer of the respondent filed in proceedings Docket No. 77559 constitute an answer, full and complete, to the entire action.” There are at present three separate proceedings…
2Cases cited5 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Goldsmith v. United States Board of Tax AppealsSupreme Court of the United States · 1926
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
3Cited by10 opinions
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- Intervest Enterprises, Inc. v. CommissionerUnited States Tax Court · 1972
- Southern Pacific Co. v. CommissionerUnited States Tax Court · 1985
- Southern Pacific Co. v. CommissionerUnited States Tax Court · 1985
- Community Water Service Co. v. CommissionerUnited States Board of Tax Appeals · 1935
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