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AMP INC. v. U.S.

No. 86-5412.

820 F.2d 612 (1987)

AMP INCORPORATED, Appellant, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided June 4, 1987.

Attorney(s) appearing for the Case

Gordon W. Gerber (argued), Dechert, Price & Rhoads, Philadelphia, Pa., for appellant.

Michael L. Paup, Chief, Appellate Section, David E. Carmack, Michael J. Roach (argued), Tax Div., Dept. of Justice, Washington, D.C., Mary C. Spearing, Asst. U.S. Atty., Harrisburg, Pa., for appellee.

Before HIGGINBOTHAM and STAPLETON, Circuit Judges, and RODRIGUEZ, District Judge.

OPINION OF THE COURT

A. LEON HIGGINBOTHAM, Jr., Circuit Judge.

This appeal concerns one aspect of the federal tax deduction available to an employer for its contributions to an employee pension plan. Because we conclude that federal law does not limit the amortizable base to be used in calculating an employer's deduction for its pension plan's past service liability to the portion that remains unfunded in a tax year, we will vacate the judgment of the district...

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