DANA CORP. v. U.S.

Nos. 98-5031, 98-5056.

174 F.3d 1344 (1999)

DANA CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Cross Appellant.

United States Court of Appeals, Federal Circuit.

April 7, 1999.


Attorney(s) appearing for the Case

Eric R. Fox, Ivins, Phillips & Barker, Washington, DC, argued for plaintiff-appellant. With him on the brief were Robert P. Hanson and David G. Coolidge, Washington, DC.

Charles Bricken, Attorney, Appellate Section, Tax Division, Department of Justice for defendant-cross appellant. With him on the brief were Loretta C. Argrett, Assistant Attorney General, and Ann B. Durney, Attorney.

Before NEWMAN, MICHEL, and LOURIE, Circuit Judges.


MICHEL, Circuit Judge.

Plaintiff-Appellant Dana Corporation ("Dana") appeals from the grant of partial summary judgment to the government by the United States Court of Federal Claims in Dana Corp. v. United States, 38 Fed. Cl. 356 (1997), upholding as within the Internal Revenue Service's ("IRS's") discretion its requirement that Dana's subsidiary recalculate its income taxes for certain years using the accrual, rather than the cash, method of accounting. The...

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