The Black & Decker Corporation v. United States

U.S. Court of Appeals, Fourth Circuit · Decided 2006-02-02

Cited by 270 later decision(s) in our corpus · see the citation network in Lexace

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Affirmed in part, reversed in part, and remanded by published opinion. Judge MICHAEL wrote the opinion, in which Judge LUTTIG and Judge WILLIAMS joined. OPINION MICHAEL, Circuit Judge. A corporate taxpayer paid $561 million to a controlled subsidiary in exchange for 10,000 shares of the subsidiary’s stock and the subsidiary’s ass…

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