Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)

U.S. Court of Appeals, Second Circuit · Decided 1956-04-02

Cited by 114 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

WATERMAN, Circuit Judge. The sole issue raised by this appeal from a decision of the Tax Court, 1954, 21 T.C. 513 , is whether so-called debenture interest payments made by the taxpayer corporation, Kraft Foods Company, to its parent corporation and sole stockholder, National Dairy Products Corporation,…

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