Framatome Connectors USA, Inc., et al. v. CIR

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January 16, 2002

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3670 Electrical and electronic equipment
423610 Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers
federal taxation
Framatome Connectors USA, Inc., et al. v. CIR
118 T.C. No. 3 (2002)
US
Federal Court
United States Tax Court
Mukesh Bajaj, Ph.d., Keith Reams, Masami Hashimoto
Colvin

Summary

The U.S. Tax Court considered whether Framatome’s subsidiary, Burndy-US’s 50% interest in Burndy-Japan was qualified to be treated as a controlled foreign corporation (CFC) for tax purposes.
Framatome Connectors USA, Inc., et al. v. CIR
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Legal and Court Case Update
January 16, 2002

The U.S. Tax Court considered whether the 50% interest Framatome’s subsidiary, Burndy-US, had in Burndy-Japan was qualified to be treated as a controlled foreign corporation (CFC) for tax purposes.