GENERAL DYNAMICS CORP. v. UNITED STATES

Appeal No. 85-760.

773 F.2d 1224 (1985)

GENERAL DYNAMICS CORP., et al., Appellees, v. The UNITED STATES, Appellant.

United States Court of Appeals, Federal Circuit.

September 19, 1985.


Attorney(s) appearing for the Case

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

Lynne E. McNown, Jenner & Block, of Chicago, Ill., argued for appellee. With her on brief was Keith F. Bode.

Before FRIEDMAN, RICH, and BISSELL, Circuit Judges.


OPINION

BISSELL, Circuit Judge.

The issues presented in this court, with one exception, were thoroughly treated in the trial court's opinion filed by Judge Seto, reported at 6 Cl.Ct. 250 (1984). The one issue which we need to address on appeal is the government's contention that the Claims Court's application of the "all events test" in Treas.Reg. § 1.461-1(a)(2) (1984) is contrary to precedent binding upon...

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