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ANDERSON, CLAYTON & CO. v. UNITED STATES

No. 75-2573.

562 F.2d 972 (1977)

ANDERSON, CLAYTON & CO., Plaintiff-Appellee-Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant-Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied December 20, 1977.

Attorney(s) appearing for the Case

Edward B. McDonough, Jr., U. S. Atty., Robert Darden, Asst. U. S. Atty., Houston, Tex., Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Gary R. Allen, David English Carmack, Gilbert E. Andrews, Jr., Acting Chief, Appellate Sec., Dept. of Justice, Washington, D. C., for defendant-appellant-cross-appellee.

C. W. Wellen, Steven C. Salch, Houston, Tex., for plaintiff-appellee-cross-appellant.

Before TUTTLE, GOLDBERG and CLARK, Circuit Judges.

Rehearing and Rehearing En Banc Denied December 20, 1977.

GOLDBERG, Circuit Judge:

Anderson, Clayton & Co. (taxpayer) brought this refund action to recover federal income taxes paid for 1964. Two discrete tax matters are involved. The first matter involves determining the geographic source of a minimum distribution to taxpayer of a foreign subsidiary's "subpart F income" for the purpose of computing the per-country limitation on the foreign tax credit...

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