Havana Electric R., L. & P. Co. v. Commissioner
United States Board of Tax Appeals
1. Taxes paid to the Municipality and Province of Havana, Cuba, by the petitioner, a New Jersey corporation, upon the doing of business in Havana, Cuba, can not be used as a credit on petitioner's liability for United States income taxes, although the amounts of the taxes were computed on the net earnings of the petitioner. 2. Where the statutory law of a foreign country has been introduced in evidence, the evidence of a duly qualified expert is competent and admissible for…
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1. Taxes paid to the Municipality and Province of Havana, Cuba, by the petitioner, a New Jersey corporation, upon the doing of business in Havana, Cuba, can not be used as a credit on petitioner's liability for United States income taxes, although the amounts of the taxes were computed on the net earnings of the petitioner. 2. Where the statutory law of a foreign country has been introduced in evidence, the evidence of a duly qualified expert is competent and admissible for the purpose of explaining its history and operation and assisting the Board in its proper construction, but the Board is…
1Opinion of the Court
HAVANA ELECTRIC RAILWAY, LIGHT & POWER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Havana Electric R., L. & P. Co. v. Commissioner
Docket Nos. 40304, 42570, 47339.
United States Board of Tax Appeals
29 B.T.A. 1151; 1934 BTA LEXIS 1418;
February 21, 1934, Promulgated
1. Taxes paid to the Municipality and Province of Havana, Cuba, by the petitioner, a New Jersey corporation, upon the doing of business in Havana, Cuba, can not be used as a credit on petitioner's liability for United States income taxes, although the amounts of the taxes were computed on the net earnings of…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Slater v. Mexican National RailroadSupreme Court of the United States · 1904
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
- Security Savings & Commercial Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1922
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