United States v. Goodyear Tire and Rubber Co.

 
DOCKET NO.
88-1474
OP. BELOW
SUBJECT
Tax
AUTHOR
Marshall

Question(s) Presented

“[W]hether ‘accumulated profits’ in the indirect tax credit provision of the Internal Revenue Code of 1954 are to be measured in accordance with United States or foreign tax principles.”

Holding

“We conclude that ‘accumulated profits’ are to be measured in accordance with United States principles.”