California Court of Appeal

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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

  • Decided
  • Published 2019/08/16

Judges

  • Callahan

Court

  • California Court of Appeal

Counsel