Legal Opinion
Avon Products, Inc. And U.S. Subsidiaries v. United States
Court of Appeals for the Federal Circuit
Decided October 8, 1996No. 96-5003PublishedCited by 10 opinions
1Opinion of the Court
BRYSON, Circuit Judge..
This appeal stems from a dispute over the appropriate tax treatment of employee profit-sharing payments made by the Mexican subsidiary of a United States taxpayer, Avon Products, Inc. The Court of Federal Claims granted summary judgment for the government on the ground that the subsidiary had improperly deducted certain payments in the year in which the payments were made rather than in the year in which the employees’ services were rendered. Avon Prods., Inc. v. United States, No. 94-485 T, 1995 WL 579706. We conclude that the government is not entitled to summary…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Hallmark Cards, Inc. v. CommissionerUnited States Tax Court · 1988
- Truck & Equipment Corp. v. CommissionerUnited States Tax Court · 1992
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Weaver v. Comm'rUnited States Tax Court · 2003
- Albemarle Corporation & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Quimba Software, Inc. v. United StatesUnited States Court of Federal Claims · 2017
- Schmidt Baking Co. v. CommissionerUnited States Tax Court · 1996
- Massachusetts Mutual Life Insurance v. United StatesUnited States Court of Federal Claims · 2012
5 more not listed; retrieve them via the Exa API.