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MCA INC. v. UNITED STATES

No. 80-5510.

685 F.2d 1099 (1982)

MCA INC. and Universal City Studios, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 27, 1982.

Attorney(s) appearing for the Case

John Cooley Baity, Donovan, Leisure, Newton & Irvine, Los Angeles, Cal., for plaintiffs-appellants.

Stephen Gray, Washington, D. C., argued, for defendant-appellee; M. Carr Ferguson, Michael L. Paup, Washington, D. C., on brief.

Before PREGERSON, CANBY and NORRIS, Circuit Judges.

NORRIS, Circuit Judge:

This appeal presents the question whether unincorporated foreign organizations, jointly owned by a controlled foreign corporation and an employee trust, should be characterized as corporations or partnerships for domestic tax purposes. The Commissioner of Internal Revenue determined that the organizations were corporations, and assessed a deficiency of $868,170 against MCA, an indirect owner of the organizations. MCA paid the deficiency and...

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