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M/V NONSUCO v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7110, 7111.

234 F.2d 583 (1956)

M/V NONSUCO, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. S/S SAN VINCENTE, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided June 5, 1956.

Attorney(s) appearing for the Case

Henry Cassorte Smith, New York City (Thomas Witter Chrystie, Samuel L. Brookfield and Carolinda Waters, New York City, on the brief), for petitioners.

David O. Walter, Atty., Department of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Robert N. Anderson and I. Henry Kutz, Attys., Department of Justice, Washington, D. C., on the brief), for respondent.

Before PARKER, Chief Judge, DOBIE, Circuit Judge, and PAUL, District Judge.

PARKER, Chief Judge.

These are petitions to review a decision of the Tax Court holding that earnings of Philippine flag vessels prior to July 4, 1946 were not entitled to exemption from United States income taxation on the same basis as the earnings of other foreign flag vessels under section 231 (d)(1) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 231 (d)(1).

Petitioners, hereafter referred to as taxpayers, are corporations organized under the...

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