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INTERN. TEL. & TEL. CORP. v. UNITED STATES

No. 214-76.

608 F.2d 462 (1979)

INTERNATIONAL TELEPHONE AND TELEGRAPH CORPORATION and Affiliated Corporations v. The UNITED STATES.

United States Court of Claims.

October 17, 1979.

Attorney(s) appearing for the Case

Stephen D. Gardner, New York City, atty. of record, for plaintiffs; Robert A. Kagan, Elliott A. Lifset, R. Donald Turlington, Jr., and Kronish, Lieb, Shainswit, Weiner & Hellman, New York City, of counsel.

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

Before FRIEDMAN, Chief Judge, COWEN, Senior Judge, and SMITH, Judge.

OPINION

SMITH, Judge:

This case comes before us, pursuant to Rule 134(b) of this court, on the parties' stipulated facts, and after oral argument. The controversy arises in the context of subchapter N of chapter 1 of the Internal Revenue Code of 1954 (code). Plaintiffs, who elected to file a consolidated federal income tax return for the calendar year 1962, pursuant to sections 1501 et seq. of the code, also elected to claim a foreign tax credit against...

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