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TEXASGULF, INC. AND SUBSIDIARIES v. C.I.R.

Docket No. 97-4202.

172 F.3d 209 (1999)

TEXASGULF, INC., AND SUBSIDIARIES, as successor in interest to Texasgulf, Inc. and Subsidiaries, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided April 5, 1999.

Attorney(s) appearing for the Case

Richard J. Urowsky, Sullivan & Cromwell, New York City (Willard B. Taylor, Michael Lacovara, C. Barr Flinn, Christopher S. Kippes), for petitioner-appellee.

Jonathan S. Cohen, United States Department of Justice, Tax Division, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Ernest J. Brown), for respondent-appellant.

Before: KEARSE and STRAUB, Circuit Judges, and MURTHA, District Judge.

STRAUB, Circuit Judge.

The Commissioner of Internal Revenue appeals from a decision of the United States Tax Court (John O. Colvin, Judge) granting the petition of Texasgulf, Inc., and Subsidiaries ("Texasgulf") for a redetermination of tax liabilities for 1978, 1979, and 1980. The Tax Court concluded that for those taxable years, the Ontario Mining Tax ("OMT") is an income tax that qualifies for the foreign tax credit provided by Internal Revenue Code §...

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