Legal Opinion

Nestle Holdings, Inc. v. Commissioner Of Internal Revenue

Court of Appeals for the Second Circuit

Decided July 31, 1998No. 96-4158PublishedCited by 11 opinions

1Opinion of the Court

152 F.3d 83

82 A.F.T.R.2d 98-5467, 98-2 USTC P 50,606

NESTLE HOLDINGS, INC., On Behalf of Itself and Consolidated

Subsidiaries, And As Successor In Interest To

Nestle Enterprises, Inc. And

Consolidated Subsidiaries,

Petitioner-Appellant,

Cross-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee,

Cross-Appellant.

Docket Nos. 96-4158, 96-4192.

United States Court of Appeals,

Second Circuit.

Argued Sept. 12, 1997.

Decided July 31, 1998.

Roger J. Jones, Mayer, Brown & Platt, Chicago, Illinois (Joel V. Williamson, Joseph R. Goeke, Thomas Kittle-Kamp, Mayer, Brown & Platt; Alexander Spitzer, Gary P.…

2Cases cited20 opinions

  1. Higgins v. SmithSupreme Court of the United States · 1940
  2. United States v. CartwrightSupreme Court of the United States · 1973
  3. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
  4. Panduit Corp. v. Stahlin Bros. Fibre Works, Inc.Court of Appeals for the Sixth Circuit · 1978
  5. American Society of Composers, Authors and Publishers v. Showtime/the Movie Channel, Inc., Applicant-AppelleeCourt of Appeals for the Second Circuit · 1990

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3Cited by11 opinions

  1. Schonfeld v. HilliardCourt of Appeals for the Second Circuit · 2000
  2. Schonfeld v. HilliardCourt of Appeals for the Second Circuit · 2000
  3. Twentieth Century Fox Film Corp. v. Marvel Enterprises, Inc.District Court, S.D. New York · 2001
  4. Grace v. Corbis-SygmaCourt of Appeals for the Second Circuit · 2007
  5. Framatome Connectors USA, Inc. v. Comm'rUnited States Tax Court · 2002

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

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