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AMERICAN AIRLINES, INC. v. U.S.

No. 98-5126.

204 F.3d 1103 (2000)

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

United States Court of Appeals, Federal Circuit.

February 24, 2000.

Attorney(s) appearing for the Case

Peter D. Isakoff, Weil, Gotshal & Manges LLP, of Washington, DC, argued for plaintiff-appellant. With him on the brief were Mary B. Hevener, David A. Hickerson, and Marianna G. Dyson.

Annette M. Wietecha, Attorney, Tax Division, Appellate Section, Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Loretta C. Argrett, Assistant Attorney General; and Gilbert S. Rothenberg, Attorney.

Before SCHALL, Circuit Judge, SMITH, Senior Circuit Judge, and BRYSON, Circuit Judge.

EDWARD S. SMITH, Senior Circuit Judge.

In this federal employment taxes refund case, American Airlines, Inc. ("American") appeals from the final decision of the United States Court of Federal Claims granting the United States' motion for summary judgment. See American Airlines, Inc. v. United States, 40 Fed.Cl. 712 (1998). We find that there remains no genuine issue of material fact and affirm the judgment of the Court of Federal Claims with regard to...

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