AMERICAN TEL. & TEL. CO. v. UNITED STATES

No. 76 Civ. 571.

430 F.Supp. 172 (1977)

AMERICAN TELEPHONE AND TELEGRAPH COMPANY, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, S. D. New York.

April 15, 1977.


Attorney(s) appearing for the Case

Frank L. Fuller, III, Victor S. Gomperts, New York City, for plaintiff.

Robert B. Fiske, Jr., U.S. Atty. S.D.N.Y., New York City, for the United States by Thomas E. Moseley, Asst. U.S. Atty., New York City.


OPINION

ROBERT L. CARTER, District Judge.

Plaintiff ("ATT") and defendant both move pursuant to Rule 56(a), F.R.Civ.P., for summary judgment. They have submitted a joint 9(g) statement, and there are no material issues of fact to be resolved.

Facts1

When ATT filed its 1964 federal income tax return, it claimed a foreign tax credit of $269,085.10 based on its...

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