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C. I. R. v. PFAUDLER INTER-AMERICAN CORPORATION

Nos. 277, 278, Dockets 28459, 28460.

330 F.2d 471 (1964)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PFAUDLER INTER-AMERICAN CORPORATION, Respondent.

United States Court of Appeals Second Circuit.

Decided April 13, 1964.

Attorney(s) appearing for the Case

Harold C. Wilkenfeld, Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson and Martin B. Cowan, Dept. of Justice, Washington, D. C., on the brief), for petitioner.

John C. Reid, Washington, D. C. (Ivins, Phillips & Barker, Washington, D. C., and Scott Stewart, Jr., Nixon, Hargrave, Devans & Doyle, Rochester, N. Y., on the brief), for respondent.

Before LUMBARD, Chief Judge, WATERMAN and FRIENDLY, Circuit Judges.

LUMBARD, Chief Judge:

The sole question presented on this appeal is whether the taxpayer, Pfaudler Inter-American Corporation, qualifies under the Internal Revenue Codes of 1939 and 1954 as a Western Hemisphere trade corporation so as to be entitled to the credit established in § 26(i)1 of the 1939 Code, the exemption from excess profits tax granted by § 454 (f)2 of the 1939 Code, and the deduction...

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