International Flavors & Fragrances Inc. v. Commissioner of Internal Revenue

FEINBERG, Circuit Judge:

This appeal from a decision of the Tax Court, 62 T.C. 232 (1974), finding a deficiency of $73,715 in the 1967 tax payment of appellant International Flavors & Fragrances Inc. (IFF), comes to us in a peculiar posture. Appellee Commissioner of Internal Revenue persuaded a majority of the Tax Court on a theory from which he now withdraws. Instead appellee asks us to affirm on an alternative theory based on a finding of fact not made by the Tax Court majority. We decline the invitation and remand the case to the Tax Court so that the full court may rule on the point in the…