United States Tax Court February 13, 1995, Docket No. 8976-91 (Sun Microsystems v. Commissioner)

SUN MICROSYSTEMS, INC. AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sun Microsystems v. Commissioner Docket No. 8976-91 United States Tax Court T.C. Memo 1995-69; 1995 Tax Ct. Memo LEXIS 70; 69 T.C.M. (CCH) 1884; 19 Employee Benefits Cas. (BNA) 1072; February 13, 1995, Filed *70 Decision will be entered under Rule 155. For petitioner: Frederick R.