1. Home
  2. Browse Decisions
  3. F.3d
  4. 311 F.3d
  5. 311 F.3d 1178 (2002)
 

MICROSOFT CORP. v. C.I.R.

No. 01-71584.

311 F.3d 1178 (2002)

MICROSOFT CORPORATION, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed December 3, 2002.

Attorney(s) appearing for the Case

James M. O'Brien, Chicago, IL, for the petitioner.

Andrea R. Tebbets, Washington, DC, for the respondent.

Before: THOMPSON and RAWLINSON, Circuit Judges, and SCHWARZER, Senior District Judge.

DAVID R. THOMPSON, Circuit Judge:

Microsoft Corporation appeals the tax court's deficiency judgment in favor of the Commissioner of Internal Revenue (the "Commissioner"). In 1990 and 1991, Microsoft claimed "export property" deductions for certain commissions it paid to Microsoft Foreign Sales Corporation. These commissions were for royalty income subsidiaries earned from the international distribution of master copies of Microsoft computer software. The Commissioner...

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