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Medtronic, Inc. & Consolidated Subsidiaries v.
Commissioner of Internal Revenue,

The U.S. Court of Appeals, Eighth Circuit,
No. 23-3063,
filed September 3, 2025


This case involved the determination of the arm’s length value of intangible property that was transferred between two Medtronic entities.  The Court discussed various intangible asset valuation methods in remanding the case for further proceedings consistent with the Court’s opinion.  

Note: Full-text of this case can be accessed by clicking on the name of the case.


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