California Court of Appeal
Amazon.com, Inc. v. CRI, 17-72922
Affirmed. Amazon filed a petition challenging the IRS’s valuation of assets. The panel concluded that the definition of “intangible” does not include residual-business assets, and that the definition is limited to independently transferrable assets.
Appellate Information
- Published 2019/08/16
Judges
- Callahan
Court
- California Court of Appeal