United States Tax Court July 5, 2001, No. 3-01-D (Glaxosmithkline Holdings Inc.v Comm'r)

lead-opinion

OPINION

Wells, Chief Judge:

This matter is before the Court on a joint application to perpetuate testimony before commencement of a case (joint application) filed May 7, 2001. Unless otherwise indicated, section references are to sections of the Internal Revenue Code, as amended, and Rule references are to the Tax Court Rules of Practice and Procedure.