1. Home
  2. Browse Decisions
  3. T.C.
  4. 103 T.C.
  5. 103 T.C. 464 (1994)
 

PERKIN-ELMER CORP. & SUBSIDIARIES v. COMMISSIONER

Docket No. 28860-89.

103 T.C. 464 (1994)

THE PERKIN-ELMER CORPORATION AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 28, 1994.

Attorney(s) appearing for the Case

Robert J. Cunningham, James M. O'Brien, and Debra Falduto Novack, for petitioner.

Victoria W. Fernandez, for respondent.

OPINION

TANNENWALD, Judge:

In Perkin-Elmer Corp. v. Commissioner, T.C. Memo. 1993-414, we decided, after trial, a severed issue under section 482.1 A second issue, involving section 902, has been conceded by petitioner. The sole issue left for consideration is whether section 1.861-8(e)(3)(ii), Income Tax Regs., validly apportions research...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases