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ELECTRICAL EXPORT CORPORATION v. UNITED STATES

No. 544-58.

290 F.2d 923 (1961)

ELECTRICAL EXPORT CORPORATION v. UNITED STATES.

United States Court of Claims.

June 7, 1961.

Attorney(s) appearing for the Case

John P. Lipscomb, Jr., Washington, D. C., Floyd F. Toomey, C. Rudolf Peterson, Washington, D. C., J. Bruce Duncan, and James McCarthy, New York City, on the briefs, for plaintiff.

Eugene Emerson, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen. Lyle M. Turner and Rufus E. Stetson, Jr., Washington, D. C., on the briefs, for defendant.

JONES, Chief Judge.

This case concerns § 109 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 109. The plaintiff, Electrical Export Corporation, is a Delaware corporation with its office and principal place of business located in New York City. The plaintiff says that for the year 1952 it qualified as a Western Hemisphere Trade Corporation under § 109. If the plaintiff qualifies under § 109, it is then entitled to the credit provided for by...

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