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BOWATER, INC. AND SUBSIDIARIES v. C.I.R.

No. 335, Docket 96-4039.

108 F.3d 12 (1997)

BOWATER, INC. AND SUBSIDIARIES, formerly known as Bowater Holdings, Inc., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided March 3, 1997.

Attorney(s) appearing for the Case

Robert T. Carney, Washington, DC (Fulbright & Jaworski, Washington, DC, on the brief), for Petitioner-Appellee.

David E. Carmack, Attorney, Tax Division, Department of Justice, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Pamela C. Berry, Attorneys, Tax Division, Department of Justice, Washington, DC, on the brief), for Respondent-Appellant.

Before: KEARSE, NORRIS, and LEVAL, Circuit Judges.

WILLIAM A. NORRIS, Circuit Judge:

This appeal requires us to interpret a Treasury regulation that was in effect during the tax years 1979 and 1980. The Regulation provides in part: "[T]he aggregate of deductions for interest shall be considered related to all income producing activities and properties of the taxpayer and, thus, allocable to all the gross income which the income producing activities and properties of the taxpayer generate." 26 C.F.R. § 1.861-8...

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