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UNION CARBIDE CORP. v. C. I. R.

No. 559, Docket 81-4105.

671 F.2d 67 (1982)

UNION CARBIDE CORPORATION, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided January 25, 1982.

Attorney(s) appearing for the Case

Robert D. Heyde, Washington, D. C. (Miller & Chevalier, Chartered, Raphael Sherfy, Thomas D. Johnston, Washington, D. C., William M. Bellamy, Jr., New York City, of counsel), for appellee.

David English Carmack, Atty., Tax Div., Dept. of Justice, Washington, D. C. (John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Mildred L. Seidman, Bruce W. Reynolds, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellant.

Before FEINBERG, Chief Judge, and MANSFIELD and KEARSE, Circuit Judges.

PER CURIAM:

This is an appeal from a judgment of the Tax Court, Theodore Tannenwald, Jr., J., barring the Commissioner from asserting a deficiency against Union Carbide Corporation (Carbide) for its 1971 tax year. In his decision, reported at 75 T.C. 220 (1980), Judge Tannenwald found that the Court of Claims' decision in Union Carbide Corp. v. United States, 612 F.2d...

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