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BELL ATLANTIC CORP. v. U.S.

No. 99-1234.

224 F.3d 220 (2000)

BELL ATLANTIC CORPORATION, Appellant, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Filed August 17, 2000.

Attorney(s) appearing for the Case

Thomas E. Zemaitis, Gordon R. Downing, Pepper Hamilton LLP, Philadelphia, PA, Thomas P. Marinis, Jr., John D. Taurman, Thomas S. Leatherbury, (argued), Sarah A. Duckers, Debra J. Duncan, H. Mallory, Caldwell, Vinson & Elkins L.L.P., Houston, TX, Attorneys for Appellant.

Loretta C. Argrett, Assistant Attorney General, Bruce R. Ellisen, Thomas J. Sawyer, (argued), Attorneys Tax Division, Department of Justice, Washington, DC, Michael R. Stiles, United States Attorney of Counsel, Attorneys for Appellee.

Before ALITO, BARRY, and ALDISERT, Circuit Judges.

OPINION OF THE COURT

ALITO, Circuit Judge:

This appeal concerns a transition rule for capital investment tax credits ("ITC") contained in a provision of the Tax Reform Act of 1986, Pub.L. No. 99-514, 100 Stat. 2085 (1986). Bell Atlantic Corporation seeks a $77 million income tax refund under this rule, and it appeals the District Court's decision that it was not entitled to such a refund. We affirm.

I....

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