Electronic Arts, Inc. and Subsidiaries - Page 84




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          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.                                






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