Hewlett-Packard Company and Subsidiaries, Successor to Apollo Computer, Inc., and Subsidiaries v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that “rotable parts” used in servicing customer computers are depreciable property, not inventory
• taxpayer’s computer maintenance business was a service business, not mixed service and merchandise business, despite installation of parts
• taxpayer's computer maintenance business was a service business, not mixed service and merchandise business, despite installation of parts
• taxpayer's computer maintenance business was a service business, not mixed service and merchandise business, despite installation of parts

Source: CourtListener parenthetical corpus (CC0).