Legal Opinion
General Electric Company and Subsidiaries v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 2, 2001No. 99-4227PublishedCited by 14 opinions
1Opinion of the Court
JOSÉ A. CABRANES, Circuit Judge:
The question presented is the meaning of “export property” under the Domestic International Sales Corporation (“DISC”) program established by the Revenue Act of 1971, Pub.L. No. 92-178, 85 Stat. 497 (“the Act” or “the Revenue Act”). In a Memorandum Opinion entered on July 13, 1995, the United States Tax Court (David Laro, Judge ) held that petitioner-appellant General Electric Company and its Subsidiaries (“GE”) was not entitled to certain tax benefits under the DISC program because aircraft engines (“engines”) and thrust reversers 1 (“reversers”) sold by GE to…
2Cases cited22 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Pension Benefit Guaranty Corporation v. LTV Corp.Supreme Court of the United States · 1990
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
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3Cited by14 opinions
- Skoros v. City of New YorkCourt of Appeals for the Second Circuit · 2006
- TCG New York, Inc. v. City of White PlainsCourt of Appeals for the Second Circuit · 2002
- Tcg New York, Inc. v. City Of White PlainsCourt of Appeals for the Second Circuit · 2002
- Robinson Knife Manufacturing Co. v. CommissionerCourt of Appeals for the Second Circuit · 2010
- McCormick ex rel. Geldwert v. School District of MamaroneckCourt of Appeals for the Second Circuit · 2004
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