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DOYON, LTD. v. U.S.

Nos. 97-5049, 99-5010, 99-5154.

214 F.3d 1309 (2000)

DOYON, LIMITED, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Rehearing Denied August 11, 2000

Attorney(s) appearing for the Case

J. Roger Mentz, Judd C. Lawler, White & Case LLP, of Washington, DC, argued for plaintiff-appellant. With him on the brief were Christopher M. Curran and Peter J. Carney.

Michelle B. O'Connor, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General and Gilbert S. Rothenberg, Attorney.

Before NEWMAN, SCHALL, and GAJARSA, Circuit Judges.

Opinion for the court filed by Circuit Judge GAJARSA. Circuit Judge SCHALL dissents.

DECISION

GAJARSA, Circuit Judge.

Doyon, Limited ("Doyon") appeals from the decisions of the United States Court of Federal Claims denying a refund for corporate income and environmental taxes because certain tax sharing payments received by Doyon were neither "Federal income taxes" nor "inter-company payments," and therefore not excludable from Doyon's book income...

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