United States Federal Circuit

The 1993 enactment of certain tax legislation breached a contract with plaintiff since the legislation changed the tax laws to abrogate tax benefits to which plaintiff was entitled to at the time the contract was executed.

Appellate Information

• Decided 01/19/2005
• Published 01/19/2005

Judges

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

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Kent A. Yalowitz, Arnold & Porter, of New York, New York, argued for plaintiffs-cross appellants.   With him on the brief were Melvin C. Garbow, Howard N. Cayne, Arnold & Porter, of Washington, DC. Of counsel on the brief was Thomas R. Dwyer, of Arlington, Virginia.


• For Appellees:
  
• David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant.   With him on the brief were Stuart E. Schiffer, Deputy Assistant Attorney General;  Jeanne E. Davidson, Deputy Director;  and Paul G. Freeborne, Trial Attorney.