# American Fork & Hoe Co. v. Commissioner > United States Board of Tax Appeals · February 20, 1936 · 33 B.T.A. 1139 URL: https://www.frixlaw.com/law-library/cases/4495782 ## Case - **Full name:** THE AMERICAN FORK & HOE COMPANY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 20, 1936 - **Citations:** 33 B.T.A. 1139; 1936 BTA LEXIS 773 - **Precedential status:** Published - **Opinion:** Concurrence by Murdock - **Judges:** Fossan, Murdock - **Cited by:** 5 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4495782 ## Opinion text Murdock, concurring: My views on the question of whether an affiliated group may contain a foreign corporation, and whether the domestic corporations within the group may join in a consolidated return, under section 141 of the Revenue Act of 1928, were fully set forth in Manus-Muller & Co., 30 B. T. A. 1015. The Circuit Court of Appeals for the Second Circuit considered the question and reversed the decision of the Board, 79 Fed. (2d) 19. The court there properly pointed out at the conclusion of its opinion that doubts on the question must be resolved against the taxpayer. The interpretation which I placed upon the provisions of the act, including section 238, was not entirely free from doubt. The question is a complicated one and probably has been settled for all practical purposes by the decision of the Appellate Court in Commissioner v. Manus-Muller & Co., supra. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495782. Public record. Not legal advice.