United States Second Circuit

Under the Domestic International Sales Corporation program established by the Revenue Act of 1971, Pub. L. No. 92-178, 85 Stat. 497, aircraft engines and thrust reversers sold to aircraft manufacturers for attachment to airframes are "export property" exempt from taxation.

Appellate Information

• Argued 01/09/2001
• Decided 04/02/2001
• Published 04/02/2001

Judges

• JOSÉ A. CABRANES, Circuit Judge:, Before:  KEARSE, JACOBS, and CABRANES, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Thomas J. Kavaler, Cahill Gordon & Reindel, New York, NY, (L. Howard Adams, Benjamin J. Cohen, George Wailand, Jay Geiger, Cahill Gordon & Reindel;  Mark K. Beams, Patricia M. Lacey, General Electric Company, of counsel), for Petitioner-Appellant.


• For Appellees:
  
• Donald B. Tobin, Tax Division, Department of Justice (Paula M. Junghans, Acting Assistant Attorney General, Tax Division, Department of Justice, David English Carmack, Tax Division, Department of Justice, of counsel), for Respondent-Appellee.