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Legal Opinion

Sprint Corporation and Subsidiaries, f.k.a. United Telecommunications, Inc. v. Commissioner

United States Tax Court

Decided April 30, 1997No. 13159-94Unknown

1Opinion of the Court

108 T.C. No. 19

UNITED STATES TAX COURT SPRINT CORPORATION AND SUBSIDIARIES, F.K.A. UNITED TELECOMMUNICATIONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13159-94. Filed April 30, 1997. P, a telephone company, purchased certain telecommunications equipment, digital switches, that required computer software to operate. P claimed investment tax credits (ITC) and depreciation deductions under the accelerated cost recovery system (ACRS) with respect to the total cost of each digital switch, which included the cost of the software used in each switch. R determined…

2Cases cited18 opinions

  1. United States v. LudeySupreme Court of the United States · 1927
  2. Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
  3. Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
  4. Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
  5. United States v. ScovilSupreme Court of the United States · 1955

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