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PHILIPP BROTHERS CHEMICALS, INC. (N. Y.) v. C. I. R.

Nos. 8-13, Dockets 34243, 34249-34253.

435 F.2d 53 (1970)

PHILIPP BROTHERS CHEMICALS, INC. (N. Y.), Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee, PHILIPP BROTHERS CHEMICALS TRANS-AMERICA CORP., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. PHILIPP BROTHERS CHEMICALS PAN-AMERICAN CORP., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. PHIBRO INTERNATIONAL CORP., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. PHILIPP BROTHERS CHEMICALS INTERNATIONAL CO., Inc., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. PHILIPP BROTHERS CHEMICALS EXPORT CORP., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided December 1, 1970.

Attorney(s) appearing for the Case

Irwin B. Robbins, New York City (Otterbourg, Steindler, Houston & Rosen, New York City, on the brief), for appellant in No. 34,243 and for appellees in Nos. 34,249-34,253.

Harold C. Wilkenfeld, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Stuart A. Smith, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee in No. 34,243 and for appellant in Nos. 34,249-34,253.

Before DANAHER, FRIENDLY and HAYS, Circuit Judges.

HAYS, Circuit Judge:

This is an appeal from a decision of the Tax Court, 52 T.C. 240 (1969), sustaining the Commissioner's allocation under Section 482 of the Internal Revenue Code of 1954 to Philipp Brothers Chemicals, Inc. (N.Y.), of the net income for the fiscal years ending June 30, 1960 and 19621 of five commonly controlled foreign sales corporations.

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