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PATENT ROYALTIES CORP. v. COMMISSIONER OF INT. REVENUE

No. 244.

65 F.2d 580 (1933)

PATENT ROYALTIES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 12, 1933.

Attorney(s) appearing for the Case

Maurice Finkelstein, of New York City, for petitioner.

Sewall Key and Francis H. Horan, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

Patent Royalties Corporation and Holed-Tite Packing, Inc., were affiliated throughout the year 1927. Section 240 (a) of the Revenue Act of 1926 (44 Stat. 46), 26 USCA § 993 (a), permits affiliated corporations to make separate returns, or, under regulations prescribed by the Commissioner, to make a consolidated return. It further provides:

"If return is made on either of such bases, all returns thereafter made shall be upon the same...

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