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ASSOCIATED TELEPHONE & TELEGRAPH CO. v. UNITED STATES

No. 333, Docket 27396.

306 F.2d 824 (1962)

ASSOCIATED TELEPHONE AND TELEGRAPH COMPANY, Appellant and Cross Appellee, v. UNITED STATES of America, Appellee and Cross Appellant.

United States Court of Appeals Second Circuit.

Decided July 30, 1962.

Attorney(s) appearing for the Case

Winthrop, Stimson, Putnam & Roberts, New York City, by John J. Boland, New York City, a member of the firm (Theodore F. Brophy, Robert Adelson, Robert P. Adelman, New York City, of counsel), for appellant.

Robert M. Morgenthau, U. S. Atty., S. D. N. Y. (Robert Arum, Asst. U. S. Atty., Harold C. Wilkenfeld, Atty., Dept. of Justice, of counsel), for appellee.

Before WATERMAN, SMITH and MARSHALL, Circuit Judges.

WATERMAN, Circuit Judge.

This case presents two distinct questions of federal income taxation under the Internal Revenue Code of 1954, one involving the treatment of capital losses on a consolidated return, the other involving the foreign tax credit provisions. The taxpayer brought this action in the United States District Court for the Southern District of New York pursuant to 28 U.S.C. § 1346, seeking a refund of a portion of the federal income taxes it had...

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