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BENEFICIAL CORP. AND SUBSIDIARIES v. U.S.

Appeal No. 86-778.

814 F.2d 1570 (1987)

BENEFICIAL CORPORATION AND SUBSIDIARIES, Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

March 26, 1987.

Attorney(s) appearing for the Case

Jose E. Trias, Paul, Weiss, Rifkind, Wharton & Garrison, Washington, D.C., argued for appellant. With him on brief were Jerome Kurtz, Peter Buscemi and Victoria P. Rostow.

Joan Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C., argued for appellee. With her on brief were Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup and Jonathan S. Cohen.

Before MARKEY, Chief Judge, RICH, Circuit Judge, and BALDWIN, Senior Circuit Judge.

BALDWIN, Senior Circuit Judge.

Appeal by Beneficial Corporation and Subsidiaries (Beneficial) from a judgment of the United States Claims Court 9 Cl.Ct. 119, (Claims Court) in a tax refund case under § 166(c) of the Internal Revenue Code of 1954 (IRC). Though that section was repealed by § 805(a) of the Tax Reform Act of 1986, Pub.L. No. 99-514, 100 Stat. 2085, the repeal was effective as of December 31, 1986 and, hence, is inapplicable to the facts of this...

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