Legal Opinion
Computervision Corp. v. Commissioner
Court of Appeals for the First Circuit
Decided January 8, 1999No. 98-1637PublishedCited by 10 opinions
1Opinion of the Court
BOUDIN, Circuit Judge.
Computervision Corporation (“Computer-vision”) is a domestic corporation that designs, manufactures and sells computer-aided design and computer-aided manufacturing products. During the period at issue in this case, Computervision owned Computervision International Corporation (“Computervision International”), which was a sales agent for Computervision and qualified as a domestic international sales corporation (“DISC”) under the Internal Revenue Code. For the years 1983 and 1984, the Code provided special tax benefits for DISCs. 26 U.S.C. §§ 991-997.
In November 1993,…
2Cases cited6 opinions
- Merchants Insurance Co. of New Hampshire, Inc. v. United States Fidelity & Guaranty Co.Court of Appeals for the First Circuit · 1998
- United States v. VanCourt of Appeals for the First Circuit · 1996
- Rivera-Ramos v. RomanCourt of Appeals for the First Circuit · 1998
- Bowater, Inc. And Subsidiaries, Formerly Known as Bowater Holdings, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- Bowater, Inc. v. CommissionerUnited States Tax Court · 1993
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Mescual-CruzCourt of Appeals for the First Circuit · 2004
- Evans-Garcia v. United StatesCourt of Appeals for the First Circuit · 2014
- Custom Chrome, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- United States v. TullochCourt of Appeals for the First Circuit · 2004
- Sunoco, Inc. v. Comm'rUnited States Tax Court · 2002
5 more not listed; retrieve them via the Exa API.