Legal Opinion

Computervision Int'l Corp. v. Commissioner

United States Tax Court

Decided March 18, 1996No. Docket Nos. 25134-93, 25135-93UnpublishedCited by 5 opinions

1Opinion of the Court

COMPUTERVISION INTERNATIONAL CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; COMPUTERVISION CORPORATION AND SUBSIDIARIES, Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Computervision Int'l Corp. v. Commissioner

Docket Nos. 25134-93, 25135-93.

United States Tax Court

T.C. Memo 1996-131; 1996 Tax Ct. Memo LEXIS 135; 71 T.C.M. (CCH) 2450; T.C.M. (RIA) 96131;

March 18, 1996, Filed

Decision will be entered under Rule 155.

John S. Brown, George P. Mair, Donald-Bruce Abrams, Jody E. Forchheimer, for petitioners.

Charles W. Maurer, Jr. and John C. Galluzzo, Jr., for…

2Cases cited55 opinions

  1. Burnet v. HarmelSupreme Court of the United States · 1932
  2. United States v. PelzerSupreme Court of the United States · 1941
  3. Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
  4. United States v. George Daly and Louis GiardinaCourt of Appeals for the Second Circuit · 1988
  5. Haggard v. CommissionerUnited States Tax Court · 1955

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3Cited by5 opinions

  1. Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
  2. Custom Chrome, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
  3. Computervision Corp. v. CommissionerCourt of Appeals for the First Circuit · 1999
  4. Computervision Corp. v. United StatesUnited States Court of Federal Claims · 2004
  5. Computervision v. CommissionerCourt of Appeals for the First Circuit · 1999

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