United States Sixth Circuit

Grant of partial summary judgment for respondent-Commissioner involving disputed tax computations is affirmed where the tax court correctly ruled regarding: 1) certain deductions plaintiff made for anticipated warranty expenses; 2) application of a statute of limitations; and 3) deduction of costs associated with an employee stock option plan.

Appellate Information

• Decided 02/08/2006
• Published 02/08/2006

Judges

• Before:  BOGGS, Chief Judge;  NORRIS and COOK, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Jennifer L. Fuller, Kenneth B. Clark, Fenwick & West, Mountain View, California, for Appellant.  Joan I. Oppenheimer, Bridget M. Rowan, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Jennifer L. Fuller, Kenneth B. Clark, William F. Colgin, Barton W.S. Bassett, James P. Fuller, Ronald B. Schrotenboer, Fenwick & West, Mountain View, California, for Appellant.   Joan I. Oppenheimer, Gilbert S. Rothenberg, Charles Bricken, United States Department of Justice, Washington, D.C., for Appellee.