Respondent determined deficiencies of $2,370,750 and $818,812, respectively, in petitioner's consolidated Federal income tax for 1992 and 1993.
After concessions, the issue for decision is whether $6,956,590 of a payment made by petitioner in satisfaction of a court judgment, based on a patent infringement claim that was brought against an acquired corporation and assumed as a contingent liability...
Let's get started
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.
