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LeCROY RESEARCH SYSTEMS CORPORATION v. COMMISSIONER

Docket No. 19954-82.

47 T.C.M. 1345 (1984)

T.C. Memo. 1984-145

LeCroy Research Systems Corporation v. Commissioner.

United States Tax Court.

Filed March 26, 1984.

Attorney(s) appearing for the Case

Stephen R. Field, 445 Park Ave., New York, N.Y. 10022. Frances J. Honecker, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $84,858 in petitioner's Federal income tax for its fiscal year ended June 30, 1975. The issues are (1) whether petitioner's wholly owned subsidiary, LRS Export Corp. (herein LRS), qualified as a Domestic International Sales Corporation (herein DISC) under section 992(a)1 for the fiscal years ended July 31, 1974 and July 31, 1975, and (2) whether all of LRS's...

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