NESTLE HOLDINGS, INC., ON BEHALF OF ITSELF AND CONSOLIDATED SUBSIDIARIES, AND AS SUCCESSOR IN INTEREST TO NESTLE ENTERPRISES, INC. AND CONSOLIDATED SUBSIDIARIES, PETITIONER-APPELLANT, CROSS-APPELLEE, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE, CROSS-APPELLANT. Nos. 96-4158, 96-4192.United States Court of Appeals, Second Circuit.Argued: September 12, 1997. Decided: July 31, 1998. Page 84 Nestle Holdings, Inc. appeals from a […]