1. Home
  2. Browse Decisions
  3. F.3d
  4. 285 F.3d
  5. 285 F.3d 1210 (2002)
 

DHL CORP. AND SUBSIDIARIES v. C.I.R.

Nos. 99-71580, 00-70008, 99-71592 and 99-71675.

285 F.3d 1210 (2002)

DHL CORPORATION AND SUBSIDARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Commissioner of Internal Revenue, Respondent-Appellee. v. DHL Corporation and Subsidiaries, Respondent-Appellee. DHL Corporation and Subsidiaries, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee. DHL Corporation and Subsidiaries, Respondent-Appellee, v. Commissioner of Internal Revenue, Petitioner-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed April 11, 2002.

Attorney(s) appearing for the Case

Jerrold J. Ganzfried, Howrey & Simon, Washington, DC, and Edwin V. Woodsome, Jr., Howrey Simon Arnold & White, Los Angeles, CA, for petitioner-appellant DHL Corp.

Jonathan S. Cohen, United States Department of Justice, Tax Division, Washington, DC, for respondent-appellee CIR.

Before BEEZER, O'SCANNLAIN and W. FLETCHER, Circuit Judges.

OPINION

WILLIAM A. FLETCHER, Circuit Judge.

Petitioner DHL Corporation ("DHL") appeals the tax court's affirmance, in part, of the Commissioner of Internal Revenue's assessment of income tax deficiencies and penalties against petitioner for the tax years 1990-1992, based on the Commissioner's power to reallocate income between controlled entities under 26 U.S.C. § 482. Petitioner specifically appeals (1) the § 482 allocation to DHL of additional...

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