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UNITED AIRLINES, INC. v. U.S.

No. 96-3094.

111 F.3d 551 (1997)

UNITED AIRLINES, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided April 16, 1997.

Attorney(s) appearing for the Case

James L. Malone, III, McDermott, Will & Emery, Chicago, IL, Christopher Kleifoth (argued), Joni Lupovitz, and Karla Palmer, McDermott, Will & Emery, Washington, DC, for Plaintiff-Appellee.

Richard Farber, Steven W. Parks (argued), Department of Justice, Tax Division, Appellate Section, Douglas W. Snoeyenbos, Department of Justice, Tax Division, Washington, DC, and Carole J. Ryczek, Office of the United States Attorney, Civil Division, Chicago, IL, for Defendant-Appellant.

Before CUMMINGS, RIPPLE and KANNE, Circuit Judges.

CUMMINGS, Circuit Judge.

United Airlines, Inc. ("United") brought this suit for refund of federal excise tax imposed by Section 4261(a) of the Internal Revenue Code (26 U.S.C. § 4261(a)1). The case was tried to a jury. However, at the close of the evidence, the district court concluded that United was entitled to the tax refunds and granted its motion for judgment as a matter of law. Out of an abundance of caution, the court also...

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