1. Home
  2. Browse Decisions
  3. F.2d
  4. 70 F.2d
  5. 70 F.2d 651 (1934)
 

SEIBERLING RUBBER CO. v. COMMISSIONER OF INT. REV.

No. 6410.

70 F.2d 651 (1934)

SEIBERLING RUBBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 8, 1934.

Attorney(s) appearing for the Case

Robert Guinther, of Akron, Ohio, and Frederick L. Pearce, of Washington, D. C. (George M. Morris, of Washington, D. C., Slabaugh, Seiberling, Huber & Guinther, of Akron, Ohio, and KixMiller, Baar & Morris, of Washington, D. C., on the brief), for petitioner.

J. M. Hudson, of Washington, D. C. (Sewall Key, Hayner N. Larson, C. M. Charest, and J. M. Leinenkugel, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN and HICKS, Circuit Judges, and TAYLOR, District Judge.

MOORMAN, Circuit Judge.

During the years 1922 and 1923 the petitioner, a Delaware corporation, was affiliated with the Portage Rubber Company and the Lehigh Rubber Company within the meaning of section 240 (c) of the Revenue Acts of 1921 and 1924 (42 Stat. 260; 43 Stat. 288 [26 USCA § 993 note]). The affiliates filed a consolidated income tax return for those years. In 1922 each of them sustained a loss. In 1923 the petitioner made a profit, but each of the other...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases