AMERICAN AIR FILTER CO. v. COMMR. OF INTERNAL REVENUE, 81 T.C. 709 (1983) AMERICAN AIR FILTER COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Nos. 2252-81, 21800-81.United States Tax Court. Filed October 12, 1983. 1. P was a U.S. shareholder of wholly owned controlled foreign corporations I, IF, and UK. P intended to receive minimum […]
