AVON PRODUCTS, INC. v. U.S.

No. 96-5003.

97 F.3d 1435 (1996)

AVON PRODUCTS, INC. and U.S. Subsidiaries, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 8, 1996.


Attorney(s) appearing for the Case

Robert Feldgarden, McDermott, Will & Emery, Washington, DC, argued, for plaintiff-appellant. With him on the brief was Christopher Kliefoth.

Kenneth L. Greene, Tax Division, Department of Justice, Washington, DC, argued, for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Chief, Appellate Section, and John A. Dudeck, Jr.

Before RICH, NEWMAN, and BRYSON, Circuit Judges.


BRYSON, Circuit Judge.

This appeal stems from a dispute over the appropriate tax treatment of employee profit-sharing payments made by the Mexican subsidiary of a United States taxpayer, Avon Products, Inc. The Court of Federal Claims granted summary judgment for the government on the ground that the subsidiary had improperly deducted certain payments in the year in which the payments were made rather than in the year in which the employees' services were rendered...

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