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DOW CORNING CORP. v. U.S.

No. 90-5150.

984 F.2d 416 (1993)

DOW CORNING CORPORATION, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

January 14, 1993.

Attorney(s) appearing for the Case

Raymond J. Wiacek, Jones, Day, Reavis & Pogue, Washington, DC, argued for plaintiff-appellant.

David A. Hubbert, Dept. of Justice, Washington, DC, argued for defendant-appellee. With him on the brief was Gary R. Allen. Of counsel were Steven W. Parks and David English Carmack.

Before ARCHER, Circuit Judge, COWEN, Senior Circuit Judge, and MICHEL, Circuit Judge.

ARCHER, Circuit Judge.

Dow Corning Corporation (Dow Corning) appeals from the summary judgment of the United States Claims Court,1 No. 255-87T (July 3, 1990), upholding the validity of section 1.994-2(b)(3) of the Treasury Regulations. 26 C.F.R. § 1.994-2(b)(3) (1981). That section of the regulations provides for an overall profit percentage limitation (OPPL) on the marginal costing method of allocating export sales income to a Domestic...

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