United States Board of Tax Appeals June 12, 1925, Docket No. 1197 (Appeal of Wright Cake Co.)

*59OPINION.

Lansdon:

In the light of the evidence the Board is of the opinion that the taxpayer and L. C. Wright Baking Co., Inc., constituted a business unit during the year 1918. Substantially all the stock of the two corporations was owned by the same interests.