Medtronic, Inc. v. Comm'r of Internal Revenue

United States Court of Appeals For the Eighth Circuit ___________________________ No. 17-1866 ___________________________ Medtronic, Inc. & Consolidated Subsidiaries lllllllllllllllllllllAppellee v. Commissioner of Internal Revenue lllllllllllllllllllllAppellant ____________ Appeal from The United States Tax Court ____________ Submitted: March 14, 2018 Filed: August 16, 2018 ____________ Before WOLLMAN, SHEPHERD, and ERICKSON, Circuit Judges. ____________ WOLLMAN, Circuit Judge. The Commissioner of Internal Revenue (Commissioner) appeals from the tax court’s valuation of Medtronic, Inc. and…