Legal Opinion
Microsoft Corporation v. Commissioner
United States Tax Court
Decided September 15, 2000No. 16878-96Unknown
1Opinion of the Court
115 T.C. No. 17
UNITED STATES TAX COURT MICROSOFT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16878-96. Filed September 15, 2000. During 1990 and 1991, petitioner engaged its wholly owned subsidiary, a foreign sales corporation, to act as its agent for the international sales of standardized mass-marketed computer software products and computer software masters. The standardized software products were copyrighted articles sold without a right to reproduce abroad. The software masters were licensed to related foreign subsidiaries and unrelated foreign…
2Cases cited23 opinions
- Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A.Supreme Court of the United States · 1994
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. Riverside Bayview Homes, Inc.Supreme Court of the United States · 1985
- United States v. CartwrightSupreme Court of the United States · 1973
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
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