International Telephone And Telegraph Corporation v. Commissioner Of Internal Revenue

704 F.2d 252

83-1 USTC P 9278

INTERNATIONAL TELEPHONE AND TELEGRAPH CORPORATION and

Affiliated Companies, Petitioners-Appellees-Cross-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant-Cross-Appellee.

Nos. 913, 1048, Dockets 82-4169, 82-4181.

United States Court of Appeals,

Second Circuit.

Argued March 4, 1983.

Decided March 31, 1983.

Ernest J. Brown, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Atty., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellant-cross-appellee.

Stephen D. Gardner,…