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BOEING CO. v. UNITED STATES

No. 01-1209.

537 U.S. 437 (2003)

123 S.Ct. 1099

155 L.Ed.2d 17

BOEING CO. ET AL. v. UNITED STATES

Supreme Court of United States.

Decided March 4, 2003.

Attorney(s) appearing for the Case

Kenneth S. Geller argued the cause for petitioners in No. 01-1209 and respondents in No. 01-1382. With him on the briefs were Charles Rothfeld, David M. Gossett, Alan I. Horowitz, Joel V. Williamson, Wayne S. Kaplan, Roger J. Jones, Patricia Anne Yurchak, Marjorie M. Margolies, and John B. Magee.

Kent L. Jones argued the cause for the United States in both cases. With him on the brief were Solicitor General Olson, Assistant Attorney General O'Connor, Deputy Solicitor General Wallace, David English Carmack, and Frank P. Cihlar.†

JUSTICE STEVENS delivered the opinion of the Court.

This suit concerns tax provisions enacted by Congress in 1971 to provide incentives for domestic manufacturers to increase their exports and in 1984 to limit and modify those incentives. The specific question presented involves the interpretation of a Treasury Regulation (26 CFR § 1.861-18(e)(3) (1979)) promulgated in 1977 that governs the accounting for research and development (R&D) expenses under both...

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