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LeCROY RESEARCH SYSTEMS CORP. v. C.I.R.

No. 55, Docket 84-4062.

751 F.2d 123 (1984)

LeCROY RESEARCH SYSTEMS CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided December 20, 1984.

Attorney(s) appearing for the Case

Stephen R. Field, New York City (Ira G. Greenberg, Burns, Summit, Rovins & Feldesman, New York City, of counsel), for petitioner-appellant.

David English Carmack, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Mary L. Fahey, Attys., Tax Division, Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before OAKES, WINTER and PRATT, Circuit Judges.

WINTER, Circuit Judge:

LeCroy Research Systems Corporation ("LeCroy") appeals from the decision of the United States Tax Court disqualifying its wholly owned subsidiary LRS Export Corporation ("LRS") as a Domestic International Sales Corporation ("DISC") because commissions owed by LeCroy to LRS were not paid within sixty days of the close of LRS's tax year and thus were not "qualified export assets." The Tax Court affirmed the Commissioner's assessment of a deficiency...

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