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BUBBLE ROOM, INC. v. U.S.

No. 97-5030.

159 F.3d 553 (1998)

The BUBBLE ROOM, INC., Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

Rehearing Denied; Suggestion for Rehearing Declined January 14, 1999.

Attorney(s) appearing for the Case

James L. Malone, III, McDermott, Will & Emery, Chicago, IL, argued, for plaintiff-appellee. With him on the brief was Adam J. Narot. Of counsel on the brief was Peter Kilgore, General Counsel, National Restaurant Association, Washington, DC.

Bruce R. Ellisen, Attorney, Appellate Section, Tax Division, Department of Justice, Washington, DC, argued, for defendant-appellant. With him on the brief were Loretta C. Argrett, Assistant Attorney General, and Andrea R. Tebbets, Attorney.

Before PLAGER, SCHALL, and BRYSON, Circuit Judges.

Rehearing Denied; Suggestion for Rehearing In Banc Declined January 14, 1999.

Opinion for the court filed by Circuit Judge SCHALL. Dissenting opinion filed by Circuit Judge PLAGER.

SCHALL, Circuit Judge.

This litigation arises out of a tax dispute between a restaurant owner, the Bubble Room, Inc. (the "Bubble Room"), and the Internal Revenue Service ("IRS"). The principal issue presented is whether the IRS has authority under the Internal Revenue Code...

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