ST. JUDE MEDICAL, INC. v. COMMR. OF INTERNAL REVENUE, 97 T.C. 457 (1991) ST. JUDE MEDICAL, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. No. 5274-89.United States Tax Court. Filed October 31, 1991. P is the related supplier of I, a domestic international sales corporation (DISC). P and I use the “50/50 combined taxable income” method […]