United States Tax Court March 3, 1992, Docket No. 34127-87 (Apple Computer, Inc. v. Commissioner)

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United States · · · 03-03-1992

lead-opinion

OPINION

JACOBS, Judge:

Respondent determined deficiencies in the consolidated income tax of Apple Computer, Inc. and Consolidated Subsidiaries for their 1981, 1982, and 1983 fiscal years. The parties filed cross-motions for partial summary judgment pursuant to Rule 121.

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