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ALBERTSON'S, INC. v. C.I.R.

Nos. 91-70380, 91-70381.

38 F.3d 1046 (1993)

ALBERTSON'S, INC., Petitioner-Appellant-Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross-Appellant.

United States Court of Appeals, Ninth Circuit.

Submission Vacated March 11, 1993.

Resubmitted April 21, 1993.

Decided December 30, 1993.

Attorney(s) appearing for the Case

Robert S. Erickson, Hawley Troxell Ennis & Hawley, Boise, ID, for petitioner-appellant-cross-appellee.

Steven I. Frahm, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee-cross-appellant.

W. Mark Smith, Sutherland, Asbill & Brennan, Washington, DC, for amicus.

Before: CANBY, and REINHARDT, Circuit Judges, and TASHIMA, District Judge.

OPINION

REINHARDT, Circuit Judge:

I. OVERVIEW

Petitioner Albertson's, Inc. ("Albertson's")1 appeals two decisions of the United States Tax Court. In the first decision, the Tax Court held that Albertson's was not entitled to claim work incentive tax credits ("WIN credits") retroactively for its past hiring of certain welfare recipients. See Albertson's, Inc. v. Commissioner, 59 T.C.M. (CCH) 186...

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