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MAID OF THE MIST CORP. v. C. I. R.

Docket 77-4213.

594 F.2d 919 (1979)

MAID OF THE MIST CORPORATION and Affiliated Corporations, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided March 20, 1979.

Attorney(s) appearing for the Case

John G. Dowd, Niagara Falls, N. Y., for petitioner-appellant.

Gilbert S. Rothenberg, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Gary R. Allen, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for respondent-appellee.

Before MOORE, FRIENDLY and GURFEIN, Circuit Judges.

MOORE, Circuit Judge:

I

Maid of the Mist Corporation ("taxpayer") is a New York corporation with its main office located at Niagara Falls, New York. Its principal business is the operation of excursion boats at the foot of Niagara Falls. Sometime prior to December 16, 1971, taxpayer decided to expand its fleet of excursion boats. On December 16, 1971, James V. Glynn ("Glynn"), taxpayer's president, met in Port Dover, Ontario, with representatives of Hike...

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