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NEW YORK GUANGDONG FINANCE, INC. v. C.I.R.

No. 08-60792.

588 F.3d 889 (2009)

NEW YORK GUANGDONG FINANCE, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

November 20, 2009.

Attorney(s) appearing for the Case

Larry Kars (argued), New York City, for Petitioner-Appellant.

Christine Durney Mason (argued), Nathan J. Hochman, U.S. Dept. of Justice, Tax Div., Robert R. Di Trolio, U.S. Tax Court, Steven W. Parks, U.S. Dept. of Justice, Clarissa C. Potter, IRS, Washington, DC, for CIR.

Before HIGGINBOTHAM and STEWART, Circuit Judges, and ENGELHARDT, District Judge.

CARL E. STEWART, Circuit Judge:

New York Guangdong Finance, Inc. ("Guangdong") appeals the Tax Court's judgment sustaining in part the Commissioner of Internal Revenue's ("Commissioner") notice of deficiency for withholding tax deficiencies and additions to tax. We AFFIRM.

I. BACKGROUND

During the 1990s, Guangdong engaged in loan transactions with two foreign corporations, Guangdong International Trust & Investment Corporation ("GITIC") and Guang...

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