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DIEFENTHAL v. UNITED STATES

Civ. A. Nos. 70-3582, 70-3583.

367 F.Supp. 506 (1973)

Stanley M. DIEFENTHAL et al. v. UNITED STATES of America. SOUTHERN SCRAP MATERIAL CO., LTD. v. UNITED STATES of America.

United States District Court, E. D. Louisiana.

November 20, 1973.

Attorney(s) appearing for the Case

A. J. Schmitt, Jr., Beard, Blue, Schmitt & Treen, New Orleans, La., for plaintiffs.

Michael D. Cropper, Tax Division, Dept. of Justice, Dallas, Tex., for defendant.

JACK M. GORDON, District Judge:

In this tax case the Commissioner of Internal Revenue utilized section 482 of the Internal Revenue Code of 1954, 26 U.S.C. § 482 (1970), to allocate net income of $161,753.53 for the tax year 1966 from a foreign corporation, which is exempt from United States income tax, to a domestic corporation, Southern Scrap Material Co., Ltd. (hereinafter referred to as Scrapco), which is subject to tax. In addition, the Commissioner found...

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