United States Fifth Circuit

In a tax refund matter involving commissions paid to a Foreign Sales Corporation (FSC), summary judgment for Plaintiff-Taxpayer is affirmed, where Plaintiff was entitled to FSC tax benefits because the time charters of Plaintiff's ships to energy industry customers were properly considered leases.

Appellate Information

• Decided 04/13/2009
• Published 04/13/2009

Judges

• W. EUGENE DAVIS, Circuit Judge:, Before JOLLY, DAVIS and DeMOSS, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Francesca Ugolini Tamami (argued), Robert W. Metzler, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S.


• For Appellees:
  
• Edward Dirk Wegmann (argued), Genevieve M. Hartel, Alexander Peter Trostorff, Jones Walker, New Orleans, LA, for Plaintiffs-Appellees.