Legal Opinion
International Multifoods Corporation and Affiliated Companies v. Commissioner
United States Tax Court
Decided January 29, 1997No. 11643-92Unknown
1Opinion of the Court
108 T.C. No. 3
UNITED STATES TAX COURT INTERNATIONAL MULTIFOODS CORPORATION AND AFFILIATED COMPANIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11643-92. Filed January 29, 1997. P was in the business of franchising the right to operate Mister Donut shops in the United States and abroad. On Jan. 31, 1989, P sold its Asian and Pacific Mister Donut business operations for $2,050,000. Pursuant to the agreement, P transferred its franchise agreements, trademarks, Mister Donut System, and goodwill for each of the Asian and Pacific countries in which P had existing…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- National Labor Relations Board v. Amax Coal Co.Supreme Court of the United States · 1981
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Newark Morning Ledger Co. v. United StatesSupreme Court of the United States · 1993
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