Made Rite Investment Co. v. Commissioner of Internal Revenue, Made Rite Transportation Co. v. Commissioner of Internal Revenue, Made Rite Manufacturing Co. v. Commissioner of Internal Revenue

357 F.2d 647 66-1 USTC P 9284 MADE RITE INVESTMENT CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. MADE RITE TRANSPORTATION CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. MADE RITE MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 20117-20119. United States Court of Appeals Ninth Circuit. Feb. 28, 1966. Wayne Hea, of Hea & Anderson, San Francisco, Cal., for petitioners. Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Richard J. Heiman, J. Edward Shillingburg, Attys., Dept. of Justice, Washington, D.C., for respondent. Before CHAMBERS, MERRILL and DUNIWAY, Circuit Judges. PER CURIAM: 1 Petitioners seek review of a decision of the Tax Court upholding the Commissioner in disallowance of corporate income tax exemptions and deductions for the years 1956 through 1959. Petitioners are three of four corporations organized for the purpose of taking over various phases of what theretofore had been a single business enterprise operating as a partnership. Multiple surtax exemptions were disallowed under section 269 of the Internal Revenue Code of 1954 because the Tax Court found that the principal…