- 12 -
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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