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NORTHERN INDIANA PUBLIC SERVICE CO. v. C.I.R.

Nos. 96-1659, 96-1758.

115 F.3d 506 (1997)

NORTHERN INDIANA PUBLIC SERVICE COMPANY, Petitioner-Appellee, Cross-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Cross-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 6, 1997.

Attorney(s) appearing for the Case

Michael L. Brody, Lawrence H. Jacobson (argued), Schiff, Hardin & Waite, Chicago, IL, David C. Jensen, Eichhorn & Eichhorn, Hammond, IN, for Petitioner-Appellee.

Gary R. Allen, David E. Carmack, Edward T. Perelmuter (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before BAUER, WOOD, Jr., and COFFEY, Circuit Judges.

BAUER, Circuit Judge.

This appeal from the United States Tax Court requires us to examine whether interest payments on a note made by a domestic corporation to its wholly-owned Netherlands Antilles subsidiary are exempt from United States withholding tax, under the United States-Netherlands Income Tax Convention. The Tax Court determined that the payments fall within the ambit of the Convention and are exempt from United States taxation. We affirm.

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