Legal Opinion

Sun Microsystems v. Commissioner

United States Tax Court

Decided February 13, 1995No. Docket No. 8976-91UnpublishedCited by 3 opinions

1Opinion of the Court

SUN MICROSYSTEMS, INC. AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sun Microsystems v. Commissioner

Docket No. 8976-91

United States Tax Court

T.C. Memo 1995-69; 1995 Tax Ct. Memo LEXIS 70; 69 T.C.M. (CCH) 1884; 19 Employee Benefits Cas. (BNA) 1072;

February 13, 1995, Filed

Decision will be entered under Rule 155.

For petitioner: Frederick R. Chilton, Jr. and Ronald B. Schrotenboer.

For respondent: Steven A. Wilson.

TANNENWALD

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: In Sun Microsystems, Inc. v. Commissioner, T.C. Memo. 1993-467, we decided a severed…

2Cases cited7 opinions

  1. Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
  2. Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
  3. Stark v. CommissionerUnited States Tax Court · 1986
  4. Fabreeka Products Co. v. CommissionerCourt of Appeals for the First Circuit · 1961
  5. Salomon Inc. v. United StatesCourt of Appeals for the Second Circuit · 1992

2 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
  2. CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
  3. CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. CommissionerUnited States Tax Court · 2015

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