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ARCHER-DANIELS-MIDLAND CO. v. U.S.

No. 93-3939.

37 F.3d 321 (1994)

ARCHER-DANIELS-MIDLAND COMPANY, on its own behalf and as common parent of an affiliated group of corporations, Fleischmann-Kurth Malting Company, Incorporated, and Coeval, Incorporated, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided October 3, 1994.

Rehearing and Suggestion for Rehearing Denied November 2, 1994.

Attorney(s) appearing for the Case

James E. Peckert, A. James Shafter, Kehart, Shafter, Hughes & Webber, Decatur, IL, Felix B. Laughlin, David E. Watts, Joseph Angland (argued), Dewey & Ballantine, New York City, for plaintiffs-appellees.

Gary R. Allen, David E. Carmack, Frank P. Cihlar (argued), Dept. of Justice, Tax Div. Appellate Section, Washington, DC, Frances C. Hulin, U.S. Atty., Springfield, IL, Donald J. Gavin, U.S. Dept. of Justice, Sp. Litigation, Tax Div., Washington, DC, for defendant-appellant.

Before POSNER, Chief Judge, and HILL and RIPPLE, Circuit Judges.

Rehearing and Suggestion for Rehearing En Banc Denied November 2, 1994.

POSNER, Chief Judge.

The district judge ordered the government to refund some $18 million in taxes (plus a good deal of interest, since the taxable years in suit are 1975 through 1978) to Archer-Daniels-Midland, the agricultural giant; and the government appeals. The quarrel is over the meaning of the "DISC" provisions of the Internal Revenue Code, 26 U.S.C. §§ 991-997, which...

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