Legal Opinion
Merck & Co., Inc. v. United States
Court of Appeals for the Third Circuit
Decided June 20, 2011No. 10-2775PublishedCited by 12 opinions
1Opinion of the Court
OPINION OF THE COURT
FUENTES, Circuit Judge:
Plaintiff Schering-Plough, Inc. 1 brings this action against the United States for recovery of nearly $500 million in taxes it claims the IRS incorrectly assessed against it. It argues, first, that the funds it received as a result of two transactions were not, as the IRS contends, immediately taxable in full as proceeds of loans from foreign subsidiaries; and, second, that it suffered disparate treatment in comparison with another taxpayer who engaged in similar transactions but was not assessed taxes on the proceeds in the same way. The United…
2Cases cited16 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- United States v. Tabor Court Realty Corp.Court of Appeals for the Third Circuit · 1986
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Asa Investerings Partnership,appellants v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 2000
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Historic Boardwalk Hall, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2012
- Principal Life Insurance Company and Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Salem Financial, Inc. v. United StatesUnited States Court of Federal Claims · 2013
- Rovakat, LLC v. Comm'rUnited States Tax Court · 2011
- National Grid Holdings, Inc. v. Commissioner of RevenueMassachusetts Appeals Court · 2016
7 more not listed; retrieve them via the Exa API.