Legal Opinion
Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee
Court of Appeals for the Fifth Circuit
Decided December 20, 1977No. 75-2573PublishedCited by 120 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
Anderson, Clayton Co. (taxpayer) brought this refund action to recover federal income taxes paid for Í964* Two discrete tax matters are involved. The first matter involves determining the geographic source of a minimum distribution to taxpayer of a foreign subsidiary’s “subpart F income” for the purpose of computing the per-eountry limitation on the foreign tax credit allowed taxpayer under I.R.C. § 904(a)(1). 1 The second matter concerns promissory notes distributed to taxpayer as dividends by a foreign subsidiary. The question is whether the taxpayer realized a…
2Cases cited28 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Bingler v. JohnsonSupreme Court of the United States · 1969
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
23 more not listed; retrieve them via the Exa API.
3Cited by120 opinions
- United States v. MortonSupreme Court of the United States · 1984
- Jeffrey Otherson v. Department of Justice, Immigration and Naturalization ServiceCourt of Appeals for the D.C. Circuit · 1983
- Snap-Drape, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1996
- Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
115 more not listed; retrieve them via the Exa API.