United States Court of Claims May 6, 1929, No. F-178 (Union Land Co. v. United States)

Green, Judge,

delivered the opinion of the court:

The plaintiffs in this case are affiliated corporations and as such filed a consolidated corporation income-profits-tax return for the calendar year 1918. The Commissioner of Internal Kevenue made an additional assessment of taxes in the amount of $41,520.01 above the amount shown to be due by this return.