FRANCISCO SUGAR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 20.

47 F.2d 555 (1931)

FRANCISCO SUGAR CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 2, 1931.


Attorney(s) appearing for the Case

Herman Goldman, of New York City (Benjamin Wiener, of Brooklyn, N. Y., and Elkan Turk and Arthur Rothstein, both of New York City, of counsel), for appellant.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. K. Polk, both of Washington, D. C., of counsel), for appellee.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


L. HAND, Circuit Judge.

The petitioner is a New Jersey corporation, whose principal place of business is in New York; it does an extensive business in Cuba in the manufacture of sugar. Its grinding plants are there, and it has as tributary to its own land, some one hundred thousand acres, occupied and owned by Cuban peasants ("colonos"), on whose production of cane it depends for part of its supply. To secure and maintain the good will of these it has found it convenient...

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