QANTAS AIRWAYS LTD. v. U.S.

No. 94-5130.

62 F.3d 385 (1995)

QANTAS AIRWAYS LIMITED, Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

August 3, 1995.


Attorney(s) appearing for the Case

David M. Ostrander, Cooper, White & Cooper, San Francisco, CA, argued, for plaintiff-appellee. With him on the brief, was John Mahoney.

Thomas J. Clark, Atty., Dept. of Justice, Washington, DC, argued, for defendant-appellant. With him on the brief, were Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen and Bruce R. Ellisen, Attys. Of counsel, was Steven W. Parks.

Before ARCHER, Chief Judge, SKELTON, Senior Circuit Judge, and SCHALL, Circuit Judge.


ARCHER, Chief Judge.

The United States appeals the judgment of the Court of Federal Claims awarding Qantas Airways Ltd. a refund of income taxes paid on certain rental and capital gains income received in the tax years ending March 31, 1983, 1984, and 1985. Qantas Airways Ltd. v. United States, 30 Fed.Cl. 851 (1994). We reverse and remand.

BACKGROUND

Qantas is an Australian corporation that operates an international airline with scheduled...

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