NESTLE HOLDINGS, INC. v. C.I.R.

Docket Nos. 96-4158, 96-4192.

152 F.3d 83 (1998)

NESTLÉ HOLDINGS, INC., On Behalf of Itself and Consolidated Subsidiaries, And As Successor In Interest To Nestlé Enterprises, Inc. And Consolidated Subsidiaries, Petitioner-Appellant, Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant.

United States Court of Appeals, Second Circuit.

Decided July 31, 1998.


Attorney(s) appearing for the Case

Roger J. Jones, Mayer, Brown & Platt, Chicago, Illinois (Joel V. Williamson, Joseph R. Goeke, Thomas Kittle-Kamp, Mayer, Brown & Platt; Alexander Spitzer, Gary P. Kirschenbaum, Nestlé Holdings, Inc., Stamford, Connecticut; James S. Eustice, Stephen D. Gardner, Ann-Elizabeth Purintun, Kronish, Lieb, Weiner & Hellman, New York City, of counsel), for Petitioner-Appellant, Cross-Appellee.

Thomas J. Clark, Tax Division, Department of Justice, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Richard Farber, of counsel), for Respondent-Appellee, Cross-Appellant.

Before: WINTER, Chief Judge, FEINBERG, Circuit Judge, and BAER, District Judge.


WINTER, Chief Judge:

Nestlé Holdings, Inc. ("Nestlé") appeals from the Tax Court's determination of tax deficiencies. See Nestlé Holdings, Inc. v. Commissioner, 70 T.C.M. (CCH) 682, 1995 WL 544886, 1995 Tax Ct. Memo LEXIS 439 (1995). Nestlé is a first-tier subsidiary of Nestlé S.A. ("NSA"). The Commissioner of Internal Revenue determined tax deficiencies concerning Nestlé's sale to NSA of various...

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