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INTERNATIONAL STANDARD ELEC. CORP. v. COMMISSIONER OF I. R.

Nos. 351, 352.

144 F.2d 487 (1944)

INTERNATIONAL STANDARD ELECTRIC CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

August 11, 1944.

Attorney(s) appearing for the Case

Allin H. Pierce, of New York City, for petitioner, International Standard Electric Corporation.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Robert Koerner, Sp. Assts. to Atty. Gen., for the Commissioner of Internal Revenue.

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

AUGUSTUS N. HAND, Circuit Judge.

The taxpayer is a holding and management company in the International Telephone & Telegraph System, a world-wide system of telephone, telegraph and radio communication with sales and manufacturing units, under the ownership of the taxpayer, whose stock was all owned by the International Telephone & Telegraph Corporation. Each of the subsidiaries, with the exception of one domestic corporation operating in China, was incorporated...

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