1. Home
  2. Browse Decisions
  3. T.C.
  4. 118 T.C.
  5. 118 T.C. 226 (2002)
 

ELECT. ARTS, INC. v. COMMISSIONER

Docket Nos. 2433-99, 2434-99.

118 T.C. 226 (2002)

118 T.C. No. 13

ELECTRONIC ARTS, INC. AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ELECTRONIC ARTS PUERTO RICO, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 22, 2002.

Attorney(s) appearing for the Case

A. Duane Webber and Andrew P. Crousore, for petitioners.

Michael R. Cooper, William R. Davis, Jr., Gregory M. Hahn, and Virginia L. Hamilton, for respondent.

OPINION

CHABOT, Judge:

The instant cases are before us on petitioners' motion under Rule 1211 for partial summary judgment that petitioner Electronic Arts Puerto Rico, Inc. (hereinafter sometimes referred to as EAPR), is entitled to possessions tax credits under section 9362 for the years in issue computed using the "profit split method".

Respondent...

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