Legal Opinion
Guidant LLC v. Comm'r
United States Tax Court
Decided February 29, 2016No. Docket Nos. 5989-11, 5990-11, 10985-11, 26876-11, 5501-12, 5502-12PublishedCited by 3 opinions
1Opinion of the Court
GUIDANT LLC f.k.a. GUIDANT CORPORATION, AND SUBSIDIARIES, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Guidant LLC v. Comm'r
Docket Nos. 5989-11, 5990-11, 10985-11, 26876-11, 5501-12, 5502-12.
United States Tax Court
146 T.C. 60; 2016 U.S. Tax Ct. LEXIS 5; 146 T.C. No. 5;
February 29, 2016, Filed
An appropriate order will be issued.
Ps are a group of U.S. corporations which filed consolidated Federal income tax returns for the subject years. During those years Ps, primarily through the group's U.S. subsidiaries, consummated transactions with their foreign affiliates. The…
2Cases cited17 opinions
- United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- United States v. MortonSupreme Court of the United States · 1984
- Craig v. Comm'rUnited States Tax Court · 2002
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3Cited by3 opinions
- Medtronic, Inc. v. Comm'rUnited States Tax Court · 2016
- Amazon.com, Inc. v. Comm'rUnited States Tax Court · 2017
- The Coca-Cola Company and Subsidiaries v. CommissionerUnited States Tax Court · 2020