This proceeding involves the redetermination of a deficiency of $772.67 in income tax for 1938. The issue is whether petitioner is liable for withholding taxes on amounts paid to a nonresident alien and corporation.
FINDINGS OF FACT.
Petitioner is a New York corporation organized in 1924, with its principal place of business in New York City, for the purpose of manufacturing and selling foundation material, such as cork plates and vibration absorbers. Of...
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