United States Second Circuit

In assessing deficiencies for the payment of income tax, the firm and fixed plan test is the appropriate method for determining whether two transactions conducted at different times may be integrated for the purposes of I.R.C section 302(b)(3).

Appellate Information

• Decided 09/28/2004
• Published 09/28/2004

Judges

• POOLER, Circuit Judge., Before:  MINER and POOLER, Circuit Judges, and GOLDBERG, Judge.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Kenneth W. Gideon, Skadden, Arps, Slate, Meagher & Flom, LLP (Martin D. Ginsburg, of Counsel, on the brief), Washington, DC, for Petitioner.


• For Appellees:
  
• Bridget M. Rowan, Attorney, Department of Justice (Eileen J. O'Connor, Assistant Attorney General, Richard T. Morrison, Deputy Assistant Attorney General, Richard Farber, Attorney, Department of Justice, on the brief), Washington, DC, for Respondent.