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TELECOM*USA, INC. v. U.S.

Nos. 98-5361, 98-5362.

192 F.3d 1068 (1999)

TELECOM*USA, INC., and subsidiaries, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided October 15, 1999.

Attorney(s) appearing for the Case

Albert H. Turkus argued the cause for appellants. With him on the briefs were Pamela F. Olson and Julia M. Kazaks.

Joan I. Oppenheimer, Attorney, U.S. Department of Justice, argued the cause for appellee. With her on the brief were Loretta C. Argrett, Assistant Attorney General, Wilma A. Lewis, U.S. Attorney, and David I. Pincus, Attorney, U.S. Department of Justice.

Before: WALD, RANDOLPH, and GARLAND, Circuit Judges.

Opinion for the Court filed by Circuit Judge GARLAND.

GARLAND, Circuit Judge:

Telecom*USA, Inc. and its subsidiaries, and MCI Communications Corporation and its subsidiaries, (collectively, "Telecom"), appeal the district court's ruling that Telecom is not entitled to the income tax refund it seeks. The case concerns transition rules enacted by Congress in 1986 to cushion the impact of the repeal of the investment tax credit (ITC). Telecom's principal contention...

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