- 84 -
dispute about a material fact and that they are entitled to
judgment as a matter of law. See Anderson v. Liberty Lobby,
Inc., 477 U.S. 242, 255 (1986) (citing Kennedy v. Silas Mason
Co., 334 U.S. 249 (1948)).
5. Holding
We hold for respondent on the second prong--that
petitioners’ motion for partial summary judgment will not be
granted as to whether EAPR’s activities with respect to the video
games in the years before the Court amount to EAPR’s manufacture
or production of video games in Puerto Rico within the meaning of
subsection (d)(1)(A) of section 954. We hold for petitioners on
the first prong--that petitioners’ motion for partial summary
judgment will be granted as to whether EAPR’s activities with
respect to the video games in the years before the Court amount
to EAPR’s having a substantial business presence in Puerto Rico
within the meaning of clause (ii) of section 936(h)(5)(B) without
taking into account the requirements of the final flush language
of that clause.
An appropriate order will
be issued granting in part and
denying in part petitioners’
motion for partial summary
judgment.
Page: Previous 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 Last modified: May 25, 2011