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KAHLER CORPORATION v. C. I. R.

No. 72-1663.

486 F.2d 1 (1973)

The KAHLER CORPORATION, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided October 5, 1973.

Attorney(s) appearing for the Case

Richard W. Perkins, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

Robert J. Johnson and John W. Windhorst, Jr., Minneapolis, Minn., for appellee.

Before VAN OOSTERHOUT, Senior Circuit Judge, and LAY and ROSS, Circuit Judges.

ROSS, Circuit Judge.

This is an appeal from a decision of the United States Tax Court, 58 T.C. 496, favorable to the taxpayer. The Tax Court rejected the Commissioner's allocation, under 26 U.S.C. § 482, of interest income to a parent corporation as a result of interest free loans made by the parent to its subsidiaries. We reverse with directions to enter judgment in favor of the Commissioner.

The Kahler Corporation (Kahler...

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