palg by the parent company shail, for the purpose of this ttilLement, be treated as taxes paid by Browning Axue Gompany. or” tae totel liability to be stipulated, the sum of 9160,732.55 hes been paid to date, In of thie offer support texpayer submits the followe ingi~ (1). ‘The proposed settlement representa a fair disposi« tion of the ease end one whieh will make posgible a settlementof the liability and and post lone sostly it both to the arriving et the payer hee daring for both the suit sult perieda, it Will eliminate drawn out litigation whieh would Government amount coneeded the the perieod in and to complex prove the taxpayer; of the offer, the texabliity of sales question, gil including tex- thoge made Irom the inventory transferred to dah. & eS, bi Browning Company prior to the effeotive date of the Aot. As the gun sales from said inventory stock ia this period amounted to 694,77 205k, the taxpayer is eoneeding a tex liability of 09477 025, ag computed by u 16 Bureaus The Broviiing Arg Gompany wee not the taxpayer respeet to the sales mede during this period. this offer, however, the Browning Arms Com: any Mn aseume Gompany, the whieh proximately period, in making egreeing liability was the importer of the of ali the 96% thie offer to disregard by the made beth the and 4.9, firearme gold during of companies on of the in respect the taxpayers 1% represent neither Buxreeu, parent 1940, to serve company because cease the as a presedent a general Neither these GOMpany » settlement and the vender oongignment parent The will J7.M, inBy agrees here precedent of ap~ this are sales basia Browning as actu- proposed for future nor years, wili established by the involved, Browning aras Company, aave luported firearas of wer conditions abroad, since nor June Guns, its 30, under the Browning patents, ere now being manufaotured in the United States under entirely different eonditions, This settlement will not serve es a general Burecu precedent bedause it is a part of a compromise setticgent invelving both the suit and post-ault periods and is based of & lump sum amount.