Legal Opinion
Amazon
United States Tax Court
Decided December 10, 2014No. Docket No. 31197-12UnpublishedCited by 1 opinion
1Opinion of the Court
AMAZON.COM, INC. & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Amazon
Docket No. 31197-12.
United States Tax Court
T.C. Memo 2014-245; 2014 Tax Ct. Memo LEXIS 243;
December 10, 2014, Filed
John B. Magee, Sanford W. Stark, Julia Mara Kazaks, and Rajiv Madan, for petitioner.
Jill A. Frisch, Melissa D. Lang, Lloyd T. Silberzweig, Anne O'Brien Hintermeister, and Mary E. Wynne, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM OPINION
LAUBER, Judge: The Internal Revenue Service (IRS or respondent) determined under section 482 substantial deficiencies in petitioner's Federal income…
2Cases cited14 opinions
- Darlene Thomas v. International Business MacHines a New York Corporation Doing Business in the State of OklahomaCourt of Appeals for the Tenth Circuit · 1995
- Susie J. Salter, as of the Estate of Salter, Rufus, Deceased v. The Upjohn Company, a CorporationCourt of Appeals for the Fifth Circuit · 1979
- Moon v. SCP Pool Corp.District Court, C.D. California · 2005
- Goodman v. United StatesCourt of Appeals for the Ninth Circuit · 1966
- Durkin v. CommissionerUnited States Tax Court · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Guralnik v. Comm'rUnited States Tax Court · 2016