United States Federal Circuit

Plaintiff's claim to recover additional taxes paid is dismissed where plaintiff is not entitled to the additional taxes it was required to pay as a result of having miscalculated its alternative minimum tax liability.

Appellate Information

• Decided 08/24/2004
• Published 08/24/2004

Judges

• SCHALL, Circuit Judge., Before CLEVENGER, RADER, and SCHALL, Circuit Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Michael C. Durney, Law Offices of Michael C. Durney, of Washington, DC, argued for plaintiff-appellant.


• For Appellees:
  
• Gilbert S. Rothenberg, Attorney, Appellate Section, 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 Teresa T. Milton, Attorney.   Of counsel was Steven W. Parks, Attorney.