United States Federal Circuit

The district court's denial of plaintiff's claim for a tax refund is affirmed where the tax benefit rule is inapplicable to plaintiff in this case.

Appellate Information

• Decided 08/09/2004
• Published 08/09/2004

Judges

• BRYSON, Circuit Judge., Before MAYER, Chief Judge, BRYSON, and LINN, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Theodore R. Groom, Groom Law Group, Chartered, of Washington, DC, argued for plaintiffs-appellants.   On the brief was Matthew J. Zinn, Steptoe & Johnson LLP, of Washington, DC. Of counsel was J. Walker Johnson.


• For Appellees:
  
• David I. Pincus, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Eileen J. O'Connor, Assistant Attorney General and Robert W. Metzler, Attorney.