Legal Opinion
National Cash Register Co. v. United States
Court of Appeals for the Sixth Circuit
Decided September 12, 1968No. 18109_1PublishedCited by 8 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
During 1958 National Cash Register Company, a Maryland corporation with its principal place of business in Dayton, Ohio, owned all of the voting stock of two subsidiary corporations, The National Cash Register Company Limited (NCR Ltd.) and The National Cash Register (Manufacturing) Limited (NCR Mfg.). Both of the subsidiaries were organized under the laws of and were operated in the United Kingdom.
The issue in this case is whether, with respect to standard tax paid by a United Kingdom subsidiary, a United States corporation which received dividends in 1958 1 from a…
2Cases cited5 opinions
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Maximov v. United StatesSupreme Court of the United States · 1963
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
- Gentsch v. Goodyear Tire & Rubber Co.Court of Appeals for the Sixth Circuit · 1945
- Abbot Laboratories International Co. v. United StatesDistrict Court, N.D. Illinois · 1958
3Cited by8 opinions
- H. H. Robertson Co. v. CommissionerUnited States Tax Court · 1972
- Xerox Corp. v. United StatesUnited States Court of Claims · 1988
- Brunswick Corp. & Subsidiaries v. CommissionerUnited States Tax Court · 1993
- Carborundum Co. v. CommissionerUnited States Tax Court · 1972
- The Goodyear Tire & Rubber Company and Affiliates v. The United StatesCourt of Appeals for the Federal Circuit · 1988
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