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CATERPILLAR TRACTOR CO. v. UNITED STATES

No. 212-76.

589 F.2d 1040 (1978)

CATERPILLAR TRACTOR COMPANY, a California Corporation v. The UNITED STATES.

United States Court of Claims.

December 13, 1978.

Attorney(s) appearing for the Case

Warren C. Seieroe, Chicago, Ill., for plaintiff. Emory S. Naylor, Jr., Chicago, Ill., atty. of record. Clinton A. Krislov, McDermott, Will & Emery, Chicago, Ill., of counsel.

Bruce W. Reynolds, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant. Theodore D. Peyser, Jr., Washington, D.C., of counsel.

Before FRIEDMAN, Chief Judge, and KUNZIG and BENNETT, Judges.

OPINION

BENNETT, Judge, delivered the opinion of the court:

The plaintiff, Caterpillar Tractor Company (Caterpillar), seeks to recover overpayments of federal income taxes and interest for the taxable year ending December 31, 1972. The case concerns the propriety of deductions for sales commissions paid to plaintiff's wholly owned subsidiary, Caterpillar Panamerican Company (CATPAC). Allowance of these deductions depends on whether CATPAC qualifies as a...

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