United States Federal Circuit

In a tax case, plaintiff-corporation is due a tax refund where the Court of Federal Claims erred in finding that plaintiff may not invoke the 26 C.F.R. section 1.502-75(d)(2)(ii) exception to affiliated group continuity rules.

Appellate Information

• Decided 09/02/2005
• Published 09/02/2005

Judges

• CLEVENGER, Circuit Judge., Before CLEVENGER, BRYSON, and PROST, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Sanford J. Davis, Withers Bergman LLP, of New York, New York, argued for plaintiff-appellant.   On the brief was Donald Schapiro, Chadbourne & Parke LLP, of New York, New York. Of counsel on the brief was Alan I. Raylesberg.   Of counsel was William C.G. Swift, Jr., Withers Bergman LLP, of New York, New York.


• For Appellees:
  
• Michael J. Haungs, Attorney, Tax Division, Appellate Section, 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 Jonathan S. Cohen, Attorney.