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F.R.C. INTERN., INC. v. U.S.

No. 98-4444.

278 F.3d 641 (2002)

F.R.C. INTERNATIONAL, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed January 30, 2002.

Attorney(s) appearing for the Case

John J. McHugh, III (argued and briefed), Scott T. Stirling, McHugh, DeNune & McCarthy, Sylvania, OH, for Plaintiff-Appellant.

Ann B. Durney (briefed), Teresa T. Milton (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Defendant-Appellee.

Before: KENNEDY, MOORE, and COLE, Circuit Judges.

OPINION

KENNEDY, Circuit Judge.

Plaintiff taxpayer appeals the district court's judgment on the pleadings in this case concerning an excise tax dispute arising under § 4681(a) of the Internal Revenue Code. Plaintiff purchased Halon-1211, an Ozone-Depleting Chemical ("ODC"), from the Peoples' Republic of China, and, after some testing and processing, sold the gas to domestic users (Halon-1211 is an effective fire retardant). Halon, along with other ODCs...

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