Legal Opinion

Computervision v. Commissioner

Court of Appeals for the First Circuit

Decided January 8, 1999No. 98-1637Published

1Opinion of the Court

USCA1 Opinion

United States Court of Appeals

For the First Circuit

No. 98-1637

COMPUTERVISION CORPORATION AND SUBSIDIARIES,

Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellant.

APPEAL FROM THE UNITED STATES TAX COURT

[Hon. Thomas B. Wells, U.S. Tax Court Judge]

Before

Boudin, Circuit Judge,

Gibson, Senior Circuit Judge,

and Lipez, Circuit Judge.

David English Carmack, Attorney, Tax Division, Department of

Justice, with whom Loretta C. Argrett, Assistant Attorney General,

and Pamela C. Berry, Attorney, Tax Division, Department of Justice,

were on brief for respondent-appellant.

John…

2Cases cited6 opinions

  1. Merchants Insurance Co. of New Hampshire, Inc. v. United States Fidelity & Guaranty Co.Court of Appeals for the First Circuit · 1998
  2. United States v. VanCourt of Appeals for the First Circuit · 1996
  3. Rivera-Ramos v. RomanCourt of Appeals for the First Circuit · 1998
  4. Bowater, Inc. And Subsidiaries, Formerly Known as Bowater Holdings, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
  5. Bowater, Inc. v. CommissionerUnited States Tax Court · 1993

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