AMERICAN CHICLE CO. v. UNITED STATES

Nos. 45209, 45439.

41 F.Supp. 537 (1941)

AMERICAN CHICLE CO. v. UNITED STATES (two cases).

Court of Claims.

November 3, 1941.


Attorney(s) appearing for the Case

Erwin N. Griswold, of Cambridge, Mass., for plaintiff.

Elizabeth B. Davis, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.


MADDEN, Judge.

The question in this case is the proper method of computing the credit to which an American corporation is entitled on its American income tax when it has received dividends from a foreign subsidiary which has paid income taxes to a foreign government upon the income a part of which has come to the American corporation as dividends.

Pertinent portions of the Revenue Act of 1936, some of the language of which is here under consideration, are...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases