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HEWLETT-PACKARD CO. v. U.S.

No. 95-5044.

71 F.3d 398 (1995)

HEWLETT-PACKARD COMPANY and subsidiaries, successor to Apollo Computer, Inc., and subsidiaries, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

December 7, 1995.

Attorney(s) appearing for the Case

Robert T. Carney, Rogers & Wells, Washington, DC, argued for plaintiffs-appellants.

Charles Bricken, Department of Justice, Washington, DC, argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General, Gary R. Allen and Teresa E. McLaughlin.

Before ARCHER, Chief Judge, FRIEDMAN, Senior Circuit Judge, and MAYER, Circuit Judge.

FRIEDMAN, Senior Circuit Judge.

The question in this tax-refund case, here on appeal from the United States Court of Federal Claims, is whether the appellant's predecessor correctly treated, for federal income tax purposes, its pool of rotable spare parts used to repair computers it had sold, as capital assets. The Commissioner of Internal Revenue rejected this treatment and ruled that the assets were inventory. The Court of Federal Claims upheld the Commissioner...

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