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COMMISSIONER OF INTERNAL REVENUE v. CELANESE CORP.

No. 8570.

140 F.2d 339 (1944)

COMMISSIONER OF INTERNAL REVENUE v. CELANESE CORPORATION OF AMERICA.

United States Court of Appeals District of Columbia.

Decided January 17, 1944.

Attorney(s) appearing for the Case

Mr. Joseph M. Jones, Sp. Asst. to the Atty. Gen., with whom Messrs. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., were on the brief for petitioner. Messrs. J. P. Wenchel, Chief Counsel, and C. E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for petitioner.

Mr. E. Barrett Prettyman, of Washington, D. C., with whom Messrs. Fred R. Angevine, of New York City, F. G. Awalt, and Raymond Sparks, both of Washington, D. C., were on the brief, for respondent.

Before GRONER, C. J., and EDGERTON and DOBIE, JJ.

GRONER, C. J.

This is a tax case in which the Commissioner determined deficiencies against respondent, as a withholding agent, of $14,074.20, with penalties of $3,518.55 for 1937, and of $7,253.08 and penalties of $1,831.27 for 1938. The Tax Court held that there was no duty on respondent to withhold the tax. The Commissioner appealed. The question in the case is whether payments made by respondent to one Henri Dreyfus, a nonresident alien, were subject, in the two...

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