Firestone Tyre & Rubber Co. Ltd. v. Lewellin (1957), 37 TC 111 (HL) -- summary under Agency

By dwpv, 28 November, 2015

The Court affirmed a finding that sales by the taxpayer, which was a U.K. special-purpose manufacturing subsidiary of a U.S. corporation, were made by it as agent for the U.S. corporation.

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