Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee

U.S. Court of Appeals, Fifth Circuit · Decided 1977-12-20

Cited by 123 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

GOLDBERG, Circuit Judge: Anderson, Clayton Co. (taxpayer) brought this refund action to recover federal income taxes paid for Í964* Two discrete tax matters are involved. The first matter involves determining the geographic source of a minimum distribution to taxpayer of a foreign subsidiary’s “subpart F income” for the purpose of…

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