1. Home
  2. Browse Decisions
  3. T.C.
  4. 140 T.C.
  5. 140 T.C. 410 (2013)
 

EATON CORP. & SUBS. v. COMMISSIONER

Docket No. 5576-12.

140 T.C. 410 (2013)

140 T.C. No. 18

EATON CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 26, 2013.

Attorney(s) appearing for the Case

Joel V. Williamson , John T. Hildy , Charles P. Hurley , Brian W. Kittle , Erin G. Gladney and Geoffrey M. Collins , for petitioner.

Daniel Allen Rosen and Travis Vance, III , for respondent.

OPINION

KROUPA, Judge:

This matter is before the Court on cross-motions for partial summary judgment under Rule 121.1 The parties agree on the basic facts necessary to resolve a discrete issue of law. Petitioner and respondent entered into two advance pricing agreements (APAs) that set a transfer pricing methodology for certain transactions under section 482 (APAs at issue). 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