Accounting & Tabulating Machine Corp. v. Commissioner (55 F.2d 1075, 1932)

PER CURIAM.

The order of the United States Board of Tax Appeals, determining against the petitioner a deficiency tax on a finding that the corporations in question were not affiliated and therefore denying them the right to make a consolidated return, 21 B. T. A. 951, is ruled by the decision in Handy & Harman v. Bur-net, Commissioner, 52 S. Ct. 51, 76 L. Ed. —rendered since the argument.

The order is affirmed.