Legal Opinion
Rent-A-Center, Inc. and Affiliated Subsidiaries v. Commissioner
United States Tax Court
Decided January 14, 2014No. 8320-09, 6909-10, 21627-10Published
1Opinion of the Court
142 T.C. No. 1
UNITED STATES TAX COURT RENT-A-CENTER, INC. AND AFFILIATED SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8320-09, 6909-10, Filed January 14, 2014. 21627-10. P, a domestic corporation, is the parent of numerous wholly owned subsidiaries including L, a Bermudian corporation. P conducted its business through stores owned and operated by its subsidiaries. The other subsidiaries and L entered into contracts pursuant to which each subsidiary paid L an amount, determined by actuarial calculations and an allocation formula, relating to workers’…
2Cases cited32 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
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