United States Sixth Circuit
Vision Info. Serv. v. Comm'n of Internal Revenue, 04-2110
The Tax Court did not err in finding that sums received by plaintiff were taxable as ordinary income since the income was derived from payments for a software license fee.
Appellate Information
- Decided 08/22/2005
- Published 08/22/2005
Judges
- Before: MOORE and COLE, Circuit Judges; WISEMAN, District Judge.
Court
- United States Sixth Circuit
Counsel
- For Appellees:
- ARGUED: Robert M. Jackson, Honigan, Miller, Schwartz & Cohn, Detroit, Michigan, for Appellant. Steven W. Parks, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Robert M. Jackson, Roger Cook, James H. Combs, Honigan, Miller, Schwartz & Cohn, Detroit, Michigan, for Appellant. Steven W. Parks, Richard Farber, United States Department of Justice, Washington, D.C., for Appellee.