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GLAXOSMITHKLINE HOLDINGS (AMERICAS) INC. v. COMMR.

Docket No. 3-01-D.

117 T.C. 1 (2001)

117 T.C. No. 1

GLAXOSMITHKLINE HOLDINGS (AMERICAS) INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 5, 2001.

Attorney(s) appearing for the Case

John B. Magee and Richard C. Stark, for petitioner.

Theodore J. Kletnick, for respondent.

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.

GlaxoSmithKline Holdings (Americas), Inc. (Glaxo...

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