Electronic Arts, Inc. and Subsidiaries - Page 63




                                       - 63 -                                         
          3.  Summary of Conclusions                                                  
               As we have stated supra (B.4.a.i. Place of Manufacture), we            
          view the parties’ stipulations differently than respondent.  In             
          the relevant stipulations--executed and filed 9 days after                  
          respondent completed the Alvarado Declaration that respondent               
          submitted in opposition to petitioners’ summary judgment motion--           
          the parties have agreed that “the video games at issue” were                
          manufactured in Puerto Rico.  This precludes respondent from                
          contending that, to some extent, the video games that are                   
          relevant in the instant cases were manufactured in the Dominican            
          Republic or any place else other than Puerto Rico.  Thus, the               
          only predicate of respondent’s only challenge to EAPR’s                     
          satisfaction of the first prong drops out, and petitioners are              
          entitled to partial summary judgment that EAPR satisfied the                
          first prong.                                                                
               This leaves the second prong as the only bone of contention            
          on this issue, whether EAPR satisfies the requirement that the              
          video games were “manufactured or produced” in Puerto Rico “by”             
          EAPR “within the meaning of subsection (d)(1)(A) of section 954.”           
               Our examination of (1) section 936(h)(5)(B)(ii) and the                
          legislative history of that provision’s enactment in 1982, and              
          (2) section 954(d)(1)(A) and the legislative history of that                
          provision’s enactment in 1962, convinces us that there is not an            
          absolute requirement that only the activities actually performed            






Page:  Previous  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  72  Next

Last modified: May 25, 2011