United States Ninth Circuit
MICROSOFT CORP. v. COMM'R OF INTERNAL REVENUE, 01-71584
Master copies of computer software were deductible "export property" under now-repealed Internal Revenue Code section 927(a)(2)(B), for purposes of a corporation's claimed "export property" tax deductions.
Appellate Information
- Decided 12/03/2002
- Published 12/03/2002
Judges
- DAVID R. THOMPSON, Circuit Judge:, Before: THOMPSON and RAWLINSON, Circuit Judges, and SCHWARZER, Senior District Judge.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- James M. O'Brien, Chicago, IL, for the petitioner.
- For Appellees:
- Andrea R. Tebbets, Washington, DC, for the respondent.