Exolon Co. v. Commissioner
United States Board of Tax Appeals
Petitioner, a domestic corporation with its main office in this country, operates a plant in Canada. Certain contracts were executed at such main office providing for sales of material to be thereafter manufactured at its Canadian plant. Delivery was to be made and title pass to the purchaser in Canada. Payment for the goods was to be made after delivery to the purchaser and at petitioner's home office in the United States.
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Petitioner, a domestic corporation with its main office in this country, operates a plant in Canada. Certain contracts were executed at such main office providing for sales of material to be thereafter manufactured at its Canadian plant. Delivery was to be made and title pass to the purchaser in Canada. Payment for the goods was to be made after delivery to the purchaser and at petitioner's home office in the United States. Held, that such sales were made in Canada, within the purview of section 119(e) of the Revenue Act of 1936. East Coast Oil Co., S.A.,31 B.T.A. 558; affd., 85 Fed.(2d) 322,…
1Opinion of the Court
*846OPINION.
Leech :
The parties are in agreement that the issue is determined by the answer to the question as to whether the sales of property set out in the findings were made within the United States under the provisions of section 119 (e) of the Revenue Act of 1936.1 It is not disputed that this property was produced wholly without the United States. Respondent admits that with respect to orders specified in paragraph (2) (b) of the stipulation above the sales were made in Canada.
Respondent contends that, although the property was produced without the United States and was sold and delivered…
2Cited by7 opinions
- United States v. BalanovskiCourt of Appeals for the Second Circuit · 1956
- Hollywood Baseball Ass'n v. CommissionerUnited States Tax Court · 1964
- United States v. BalanovskiCourt of Appeals for the Second Circuit · 1956
- United States v. BalanovskiDistrict Court, S.D. New York · 1955
- Exolon Co. v. CommissionerUnited States Board of Tax Appeals · 1941
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