barker v ctc sales corporation
International tax law as a Ponzi scheme.
... shareholders in a British Columbia corporation. The company was judged to be a "Canadian debtor" ...Barker, Optimal International Taxation and Tax ..., United States - Tax Treatment for Foreign Sales Corporations, WT/DS108/AB/RW (Jan. 14, 2002). . ...
75 T.C. 497 (1980), 3493-69, Southern Pacific Trasnporation Co. v. C.I.R.
... retired the depot as an integral part of a sales transaction and must add its adjusted basis to ... issue were transferred to a successor corporation prior to Jan. 1, 1918, the costs incurred by a ...23, 1978). See . . also Barker v. Commissioner, 74 T.C. 555, 566 (1980). In ...
...3D RESEARCH CORPORATION . 7057 Old Madison Pike . Huntsville, AL 35806 . ...Marc Corriveau . Sales Manager . firstname.lastname@example.org . ...Home Page: www.cubic.com . Raymond C. Barker . Sr. Vice President, Training Systems Business ...