@ Browning the - Arms Revenue % Company was organized Act (5) yoars and it has before of 1952 was adopted, from its organization until the with the M, 5. Browning most approved engaged in business time, its transactions pany were rate methods, all five J. @, & under the actively carried through The two corporations dealt with each respects ag if they related. The which the parent sovebratd pany has been in all exercise tensé, seven that on which through stock Appearance and were not has exercised @ controlling over coincided; and for nearly always auestion, searching inquiry now in concerning these transaction court said, nothing however, it recognized but to method is not o legal method." methods of the Browning and in all regards, and they were consequences of escape lacks We solicit substance, aham. a by and in the most facts, In expressly legel method Legal may fact sale respectfully always pre-«} the eny Come any with use Arms never accordance sion, the control Was have lived the other There the corporations as. corpo} ownership. years Piver Com- only stockholder (7) The present eominge deel a taxpayer may sham; they actually, tax,* but In thet we Companies were not precisely what they that their transactions. they are to was, its "that urge There appeared entitled to to the be,