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ATLANTIC CITY CO. v. COMM'R.

No. 163.

288 U.S. 152 (1933)

53 S.Ct. 383

77 L.Ed. 667

ATLANTIC CITY ELECTRIC CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 6, 1933.

Attorney(s) appearing for the Case

Mr. Graham Sumner for petitioner.

Assistant Attorney General Youngquist, with whom Solicitor General Thacher, Assistant Attorney General Rugg, and Messrs. Sewall Key, J.P. Jackson, and Erwin N. Griswold were on the brief, for respondent.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The question presented is whether the petitioner, Atlantic City Electric Company, was affiliated with the American Gas and Electric Company so that the federal taxes for 1917, 1918, and 1919 should be determined upon the basis of consolidated returns under § 1331 of the Revenue Act of 1921 (42 Stat. 319), as applicable to the year 1917, and § 240 of the...

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