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GEHL CO. v. C.I.R.

No. 85-1326.

795 F.2d 1324 (1986)

GEHL COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 9, 1986.

As Corrected July 10, 1986.

Attorney(s) appearing for the Case

Davit S. Lott, Foley & Lardner, Milwaukee, Wis., for petitioner-appellant.

David English Carmack, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before CUMMINGS, Chief Judge, COFFEY, Circuit Judge, and WILL, Senior District Judge.

CUMMINGS, Chief Judge.

This case comes to us on appeal from the United States Tax Court, which found in favor of the respondent Commissioner of Internal Revenue ("Commissioner") against the petitioner Gehl Company ("Gehl"). The first issue raised is whether Treasury Regulation § 1.993-2(d)(2), which sets down rules limiting the classification of commissions owed to a domestic international sales corporation ("DISC") as "qualified export assets" as that term is...

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