1. Home
  2. Browse Decisions
  3. T.C.
  4. 113 T.C.
  5. 113 T.C. 363 (1999)
 

COMPAQ COMPUTER CORP. v. COMMISSIONER

Docket No. 24238-96.

113 T.C. 363 (1999)

COMPAQ COMPUTER CORPORATION AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 18, 1999.

Attorney(s) appearing for the Case

Mark A. Oates, John M. Peterson, Jr., James M. O'Brien, Owen P. Martikan, Paul E. Schick, Robert S. Walton, Tamara L. Frantzen, Erika S. Schechter, Allen Duane Webber, David A. Waimon, Lafayette G. Harter III, and Steven M. Surdell, for petitioners.

Allan E. Lang, Sandra K. Robertson, and Barbara A. Felker, for respondent.

OPINION

WELLS, Judge:

In the instant case, the parties filed cross-motions for summary judgment pursuant to Rule 121(a).1 The issue2 presented by the parties' summary judgment motions is whether Compaq Computer Corp. (petitioner) is entitled to foreign tax credits pursuant to section 901(a) for certain U.K. advance corporation tax (ACT) payments.

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