United States Ninth Circuit

Under IRC 944(a)(2), revenues and costs "attributable to" sales in the applicable year determine Combined Taxable Income.

Appellate Information

• Argued 04/04/2001
• Decided 08/02/2001
• Published 08/02/2001

Judges

• DAVID R. THOMPSON, Circuit Judge:, Before:  DAVID R. THOMPSON, TROTT, and PAEZ, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• John B. Magee,McKeen, Nelson, Ernst & Young, Washington, D.C., and Jean A. Pawlow, Miller & Chevalier, Washington, D.C. for the plaintiffs-appellees/cross-appellants., David English Carmack and Frank Cihlar, United States Department of Justice, Tax Division, Washington, D.C., for the defendant-appellant/cross-appellee.