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NEW YORK & H. ROSARIO MIN. CO. v. COMMISSIONER OF INT. REV.

No. 250, Docket 20894.

168 F.2d 745 (1948)

NEW YORK & HONDURAS ROSARIO MIN. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 1, 1948.

Attorney(s) appearing for the Case

Reeves, Todd, Ely & Beaty, of New York City (Julian B. Beaty, David Cohen, and Francis D. Murray, all of New York City, of counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and CLARK, Circuit Judges.

SWAN, Circuit Judge.

The petitioner is a New York corporation engaged in gold and silver mining operations in the Republic of Honduras. During the taxable years in suit it paid taxes to the Honduras Government which it contends were "income taxes" entitling it to credits against its United States income taxes for the same years by virtue of section 131(a) (1) of the Internal Revenue Code, printed in the margin.1 The Tax Court's disallowance...

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