United States Board of Tax Appeals September 30, 1929, Docket No. 25917. (B. B. Bathing Park, Inc. v. Commissioner)

lead-opinion

*749OPINION.

TeaMMell :

The petitioner contends that the filing of separate returns by Joseph P. Day, Inc., the parent corporation, was in error; that the filing of such returns did not constitute an election on the part of the corporations to file separate returns, and that the three corporations should now be allowed to file an amended return on the consolidated basis.