Legal Opinion
Apollo Computer, Inc. v. United States
United States Court of Federal Claims
Decided December 7, 1994No. 91-1306TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
HARKINS, Senior Judge.
Apollo Computer, Inc. (Apollo or plaintiff), a domestic corporation founded in 1980, seeks income tax refunds based upon the disallowance of depreciation deductions and investment tax credits applicable to calendar taxable years 1983,1984 and 1985. In the years in issue, Apollo designed, manufactured, marketed, and serviced computer equipment. The core of plaintiff’s manufacturing business involved the design and manufacture of computer workstations and the software necessary to operate the computers. Plaintiff also provided related products and maintenance and…
2Cases cited34 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
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3Cited by4 opinions
- Hewlett-Packard Company and Subsidiaries, Successor to Apollo Computer, Inc., and Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Amdahl Corp. v. County of Santa ClaraCalifornia Court of Appeal · 2004
- American Express Co. v. United StatesUnited States Court of Federal Claims · 2000
- Maxxam Group Inc. v. United StatesDistrict Court, S.D. Texas · 1995