TEXAS INSTRUMENTS INC. v. UNITED STATES

No. 76-2365.

551 F.2d 599 (1977)

TEXAS INSTRUMENTS INCORPORATED, Plaintiff-Appellee, Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

April 27, 1977.


Attorney(s) appearing for the Case

Michael P. Carnes, U. S. Atty., Fort Worth, Tex., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., Scott P. Crampton, Asst. Atty. Gen., Leonard J. Henzke, Jr., Ann Belanger Durney, Gilbert E. Andrews, Acting Chief, Appellate Sec., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant cross-appellee.

William E. Collins, Buford P. Berry, Emily A. Parker, Dallas, Tex., for plaintiff-appellee cross-appellant.

Before MORGAN and FAY, Circuit Judges, and HUNTER, District Judge.


EDWIN J. HUNTER, Jr., District Judge:

This case involves claims for refund of federal income taxes in excess of $10,000,000. The tax years involved are 1968 and 1969. Following payment of the deficiencies under protest and the disallowance of its claims for refund, plaintiff filed this suit in the District Court. There are three separate and important issues involving interpretations of Internal Revenue Code sections dealing with: (1) employer deductions to qualified...

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