Eli Lilly & Co. v. Commissioner
United States Tax Court
CONTENTSPageHeadnote999Introduction and Statement of Issues1001Findings of Fact1002I.History and Background of Eli Lilly & Co.1002A. Petitioner1002B. Lilly P.R.1004II.History and Background of Darvon and Darvon-N Products1004A. Propoxyphene and Propoxyphene Hydrochloride1004B. Propoxyphene Napsylate1006C. Success of Darvon and Darvon-N Products1007III.Manufacture of Darvon and Darvon-N Products1009A. Overview of Petitioner's Manufacturing Operations1009B. Manufacture of…
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CONTENTSPageHeadnote999Introduction and Statement of Issues1001Findings of Fact1002I.History and Background of Eli Lilly & Co.1002A. Petitioner1002B. Lilly P.R.1004II.History and Background of Darvon and Darvon-N Products1004A. Propoxyphene and Propoxyphene Hydrochloride1004B. Propoxyphene Napsylate1006C. Success of Darvon and Darvon-N Products1007III.Manufacture of Darvon and Darvon-N Products1009A. Overview of Petitioner's Manufacturing Operations1009B. Manufacture of Darvon Products1010C. Manufacture of Darvon-N Products1012D. Development of Manufacturing Know-How10121. Chemical…
1Opinion of the Court
Eli Lilly and Company and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, Respondent
Eli Lilly & Co. v. Commissioner
Docket No. 5113-76
United States Tax Court
84 T.C. 996; 1985 U.S. Tax Ct. LEXIS 73; 84 T.C. No. 65;
May 28, 1985; Affirmed in part; Reversed in part and Remanded August 31, 1988 May 28, 1985, Filed
Decision will be entered under Rule 155.
CONTENTS
Page
Headnote
999
Introduction and Statement of Issues
1001
Findings of Fact
1002
I
History and Background of Eli Lilly & Co.
1002
A. Petitioner
1002
B. Lilly P.R.
1004
II
History and Background of Darvon and Darvon-N Products
1004
A.…
2Cases cited68 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. HorstSupreme Court of the United States · 1940
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