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HEUBLEIN, INC. v. U.S.

No. 698, Docket 92-6096.

996 F.2d 1455 (1993)

HEUBLEIN, INC. and Subsidiaries, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 29, 1993.

Attorney(s) appearing for the Case

Shelley Cashion, Houston, TX (Chamberlain, Hrdlicka, White, Williams & Martin, of counsel), for plaintiff-appellant.

Sally J. Schornstheimer, Atty., Tax Div., Dept. of Justice, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, DC, Albert S. Dabrowski, U.S. Atty. D. Connecticut, New Haven, Conn., of counsel), for defendant-appellee.

Before: PIERCE, ALTIMARI and WALKER, Circuit Judges.

PIERCE, Senior Circuit Judge:

In this appeal we are asked to interpret a phrase in a tax provision in the Internal Revenue Code ("I.R.C.") that was never explicitly defined by Congress and has since been repealed. The issue arises in an appeal by Heublein, Incorporated and its subsidiary corporations (collectively, "Heublein") from a judgment of the United States District Court for the District of Connecticut (Alan H. Nevas, Judge), which granted the United States...

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