In National Labor Relations Board v. Pennsylvania Greyhound Lines, Inc., 303 U.S. 261, 58 S.Ct. 571, 572, 82 L.Ed. 831, 115 A.L.R. 307, three related corporations were involved. The two respondents claimed that the third corporation was the `employer'.
In Newport News Shipbuilding Dry Dock Co. v. Schauffler et al., 303 U.S. 54, at page 57, 58 S.Ct. 466, 467, 82 L.Ed. 646, the court said: "The company insists that the case was heard on motion to dismiss the bill which alleges that the company is not engaged in interstate or foreign commerce and its relations to its employees do not affect such commerce, these allegations must be accepted as true. The motion admits as facts allegations describing the manner in which the business is carried on, but not legal conclusions from those facts.