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INTERSTATE TRANSIT LINES v. COMM'R.

No. 552.

319 U.S. 590 (1943)

63 S.Ct. 1279

87 L.Ed. 1607

INTERSTATE TRANSIT LINES v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 14, 1943.

Attorney(s) appearing for the Case

Mr. Nelson Trottman, with whom Mr. Joseph F. Mann was on the brief, for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Mr. Sewall Key were on the brief, for respondent.

MR. JUSTICE REED delivered the opinion of the Court.

This case involves a claim by the taxpayer to treatment of itself and a subsidiary as a single taxable person. The writ of certiorari was granted because of uncertainties in this area of important federal tax law. See Moline Properties v. Commissioner, ante, p. 436, n. 1. Petitioner, Interstate Transit Lines, sought to deduct $28,100.66 as an ordinary and necessary business expense for the year 1936...

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