Legal Opinion
International Business MacHines Corporation v. The United States
United States Court of Claims
Decided April 16, 1965No. 36-61PublishedCited by 138 opinions
1Opinion of the Court
DAVIS, Judge..
International Business Machines Corporation (the taxpayer) and Remington Rand were, in the years 1951-1958, the *916two competitors in the manufacture, sale-, and leasing of larger electronic computing systems. Before mid-April 1955, both companies paid on these articles the ten percent excise tax imposed by Section 3406(a) (6) of the Internal Revenue Code of 1939 and its replacement, Section 4191 of the 1954 Code, for the sale or lease of “business machines” x. On April 13, 1955, Remington Rand requested a ruling from the Commissioner of Internal Revenue that certain of its…
2Cases cited27 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- State Farm Mutual Automobile Insurance v. United StatesSupreme Court of the United States · 1963
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
22 more not listed; retrieve them via the Exa API.
3Cited by138 opinions
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Danville Plywood Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Snap-Drape, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1996
- Manocchio v. CommissionerUnited States Tax Court · 1982
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
133 more not listed; retrieve them via the Exa API.