United States Board of Tax Appeals February 28, 1925, Docket No. 463 (Appeal of Hagerstown Shoe & Legging Co.)

*671OPINION.

Sternhagen :

We are to consider whether the foregoing facts combine into a situation where two corporations are affiliated so as to make the determination of their tax liability a single rather than a multiple problem. Clearly there is a commercial and economic unity in the enterprise.