INTEL CORP. & CONSOL. SUBSIDIARIES v. COMMISSIONER

OPINION

CLAPP, Judge:

This case is before us on the parties' cross-motions for partial summary judgment.

All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Respondent determined the following deficiencies in petitioner's Federal income taxes:

     Year                           Deficiency
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