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Case Law
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Medtronic I
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🇺🇸
United States
Partial/Mixed
Medtronic, Inc. & Consolidated Subsidiaries v. Commissioner of Internal Revenue
2016
U.S. Tax Court
Topics
section-482
Intangibles & IP
Royalties
comparable-uncontrolled-transaction
CUT
CPM
medical-devices
puerto-rico
product-liability-risk
section-367
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Official Sources
Medtronic I (U.S. Tax Court), T.C. Memo. 2016-112 (Opinion Viewer)
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Medtronic II, 900 F.3d 610 (8th Cir. 2018) (vacating and remanding) (PDF)
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EY Tax News Update (June 20, 2016), summary of Medtronic I
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The Tax Adviser (AICPA) (Aug. 1, 2016), summary of Medtronic I
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Martin & Horowitz (McDermott), commentary (Nov. 2016) (PDF)
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