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BURNET v. WILSHIRE OIL CO.

No. 6134.

46 F.2d 975 (1931)

BURNET, Commissioner of Internal Revenue, v. WILSHIRE OIL CO., Inc.

Circuit Court of Appeals, Ninth Circuit.

February 9, 1931.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John H. McEvers, Sp. Assts. to the Atty. Gen. (C. M. Charest, Gen. Counsel, and Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Thomas R. Dempsey and A. Calder Mackay, both of Los Angeles, Cal., for respondent.

Before RUDKIN and WILBUR, Circuit Judges, and KERRIGAN, District Judge.

KERRIGAN, District Judge.

The sole question at issue in this case is whether the Wilshire Oil Company, Inc., and the Bandini Petroleum Company were affiliated during the year 1920 within the meaning of section 240 of the Revenue Act of 1918, and therefore entitled to file a consolidated income and excess profits tax return. The Board of Tax Appeals found that the companies were affiliated, and the Commissioner appeals.

Section 240(b) of the Revenue Act of...

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