Legal Opinion
Xerox Corporation v. United States
Court of Appeals for the Federal Circuit
Decided February 7, 1995No. 93-5094PublishedCited by 39 opinions
1Opinion of the Court
PAULINE NEWMAN, Circuit Judge.
This tax appeal has its origins in the United Kingdom system of corporate and shareholder taxation that was adopted in the Finance Act of 1972. The ensuing changes of tax structure in the United Kingdom resulted in renegotiation of the tax treaty between the United Kingdom and the United States, in order to obtain for United States shareholders the avoidance of double taxation on dividends. This benefit had been made available to United Kingdom shareholders through a method of “imputation,” enacted in the 1972 law.
The issue is whether Xerox Corporation is…
2Cases cited23 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Perrin v. United StatesSupreme Court of the United States · 1979
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- Hassett v. WelchSupreme Court of the United States · 1938
18 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Iwanowa v. Ford Motor Co.District Court, D. New Jersey · 1999
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Pekar v. CommissionerUnited States Tax Court · 1999
- Alcan Aluminum Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1999
- In Re: Commissioner's Subpoenas. United States of AmericaCourt of Appeals for the Eleventh Circuit · 2003
34 more not listed; retrieve them via the Exa API.