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Boeing Co. v. United States

Docket No.: 01-1209
Certiorari Granted: May 28 2002
Argued: December 9, 2002
Decided: March 4, 2003
Consolidated with: No. 01-1382

Topics:

Internal Revenue Code, Federal Taxation, Federal Taxation, Due Process, Fifth Amendment, First Amendment, Internal Revenue Code, Takings Clause, equitable relief, retaliation

PartyNames: Petitioners v. United States
Petitioner: Petitioners
Respondent: United States

Court Below: United States Court of Appeals for the Ninth Circuit
Citation: CA 9, 258 F.3d 958. QUESTION PRESENTED Whether the Ninth Circuit, in direct conf lict with the Eighth Circuit, correctlyconcluded that Treas. Reg. ยง 1.861-8(e)(3), which governs the allocation of research and development costs between foreign and domestic income, may beapplied to the computation of taxable income for export subsidiaries entitled to special tax treatment under the Internal Revenue Code.
Lower Court Decision
Supreme Court Docket

Petitioners
v.
United States
537 U.S. 437 (2003)
Question:

Was Boeing Co. required to take into account expenses incurred for R&D; in accordance with applicable Treasury regulations in calculating its "combined taxable income" for purposes of determining taxation with respect to its domestic international sales corporation and foreign sales corporation?

Boeing Co. v. United States
ORAL ARGUMENT

December 9, 2002

Holding: affirmed
Decision: Decision: 7 votes for United States, 2 vote(s) against
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