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YOUR HOST, INC. v. C. I. R.

Nos. 242, 268, Dockets 73-1311, 73-1337.

489 F.2d 957 (1973)

YOUR HOST, INC., et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. CHEF FOODS, INC., et al., Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided December 11, 1973.

Attorney(s) appearing for the Case

Ralph J. Gregg, Buffalo, N. Y. (Albrecht, Maguire, Heffern & Gregg, and George M. Zimmermann, Albany, N. Y., on the brief), for Your Host, Inc., et al., petitioners-appellants and Chef Foods, Inc., et al., petitioners-appellees.

William A. Friedlander, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown and Richard S. Halberstein, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before KAUFMAN, Chief Judge, and LUMBARD and TIMBERS, Circuit Judges.

LUMBARD, Circuit Judge:

Petitioners-appellants, Your Host, Inc., and its affiliated companies, appeal from judgments of the United States Tax Court (Irwin, J.) which upheld determinations by the Commissioner of income tax deficiencies assessed for the years 1965 through 1968. Your Host, Inc., et al., 58 T.C. 10 (1972). The deficiencies were assessed pursuant to 26 U.S.C. § 482, which allows the Commissioner to allocate income among...

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