The Cleveland Trencher Company - Page 12

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          met, and section 267 would prevent the deduction of the $168,099            
          in issue.                                                                   
               Respondent, in seeking to establish that AA&H is a sole                
          proprietorship, adduces Turkish law that obliges Turkish business           
          entities to register in the trade register of their domicile,               
          under pain of fine.  Turkey, Commercial Code [T�rk Ticaret                  
          Kanunu], Law No. 6762 of June 29, 1956, arts. 29, 35, Laws of the           
          Republic of Turkey [T�rkiye Cumhuriyeti Kanunlar2] 5245, 5254-              
          5255 (ed. Coker & Kazanc2 1984).  Under Rule 146, the                       
          determination of foreign law is an issue of law for this Court,             
          and we may consider any relevant material or source, whether or             
          not submitted by a party or otherwise admissible in evidence.               
          See also Fed. R. Civ. P. 44.1; Pittway Corp. v. United States, 88           
          F.3d 501, 504 (7th Cir. 1996).  As we read the Turkish law, it,             
          like its Swiss antecedent, OR, Schweizerisches Obligationenrecht            
          [Swiss Code of Obligations], arts. 927-943, applies just as much            
          to sole proprietorships as to corporations and partnerships.  Cf.           
          Schneider & Bilgen, Foreign Investment Laws in the Republic of              
          Turkey:  A Model for Reform, 5 Transnatl. Law. 99 (1992).  If,              
          therefore, AA&H and Mr. Aydin failed to register in Turkey, as              
          respondent seeks to establish, that tells us nothing about the              
          form of organization of AA&H.                                               
               Respondent admits that the information about the Turkish law           
          which she submitted to us is not admissible as evidence, and we             

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