The United States Tax Court denied the IRS’s motion for summary judgment in Mylan Inc. v. Commissioner, due to “substantial unresolved questions of fact.”  The case involves a $104 million assessment issued by the IRS, which argued that the proceeds from the alleged sale of the drug nebivolol to an Irish company was actually a license and should be characterized as ordinary income.  The taxpayer argued that it sold its rights to the drug and that the proceeds should be treated as capital gains.