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THOMAS INTERN. LTD. v. UNITED STATES

Appeal No. 85-870.

773 F.2d 300 (1985)

THOMAS INTERNATIONAL LIMITED, Appellee, v. The UNITED STATES, Appellant.

United States Court of Appeals, Federal Circuit.

September 18, 1985.

Attorney(s) appearing for the Case

David Carmack, Tax Div., Dept. of Justice, Washington, D.C., argued, for appellant. With him on brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Mary L. Fahey.

Michael D. Gunter, Winston-Salem, N.C., argued, for appellee. William C. Raper and Alice M. Pettey, Womble, Carlyle, Sandridge and Rice, Winston-Salem, N.C., of counsel.

Before FRIEDMAN, Circuit Judge, SKELTON, Senior Circuit Judge, and BISSELL, Circuit Judge.

FRIEDMAN, Circuit Judge.

This is an appeal by the United States from a judgment of the United States Claims Court granting summary judgment to the appellee taxpayer in its tax refund suit. The court held invalid, as unauthorized by the governing statute, a Treasury Regulation pursuant to which the Commissioner of Internal Revenue had denied the appellee the special tax treatment available to a domestic international sales corporation (DISC) that meets specified statutory...

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