Nestle Holdings, Inc. v. Commissioner Of Internal Revenue
Court of Appeals for the Second Circuit
1Opinion of the Court
152 F.3d 83
82 A.F.T.R.2d 98-5467, 98-2 USTC P 50,606
NESTLE HOLDINGS, INC., On Behalf of Itself and Consolidated
Subsidiaries, And As Successor In Interest To
Nestle Enterprises, Inc. And
Consolidated Subsidiaries,
Petitioner-Appellant,
Cross-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee,
Cross-Appellant.
Docket Nos. 96-4158, 96-4192.
United States Court of Appeals,
Second Circuit.
Argued Sept. 12, 1997.
Decided July 31, 1998.
Roger J. Jones, Mayer, Brown & Platt, Chicago, Illinois (Joel V. Williamson, Joseph R. Goeke, Thomas Kittle-Kamp, Mayer, Brown & Platt; Alexander Spitzer, Gary P.…
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