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AMERICAN CHICLE CO. v. U.S.

No. 913.

316 U.S. 450 (1942)

AMERICAN CHICLE CO. v. UNITED STATES.

Supreme Court of United States.

Decided June 1, 1942.

Attorney(s) appearing for the Case

Mr. Erwin N. Griswold for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and Archibald Cox and Mrs. Elizabeth B. Davis were on the brief, for the United States.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

This case involves the application of § 131 (f) of the Revenue Acts of 1936 and 1938,1 which allows a tax credit to domestic corporations in respect of income received from foreign subsidiaries.

During the taxable years 1936, 1937, and 1938, the petitioner, a domestic corporation, received dividends from foreign subsidiaries of which it was sole stockholder. The

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