1. Home
  2. Browse Decisions
  3. F.3d
  4. 254 F.3d
  5. 254 F.3d 1014 (2001)
 

UNITED PARCEL SERVICE v. COMM, INTERNAL REV

No. 00-12720.

254 F.3d 1014 (2001)

UNITED PARCEL SERVICE OF AMERICA, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

Decided June 20, 2001.

Attorney(s) appearing for the Case

Paul T. Friedman, James E. Merritt, Paul C. Flurn, Morrison & Foerster, LLP, San Francisco, CA, Shirley M. Hufstedler, Morrison & Foerster, LLP, Los Angeles, CA, Joel V. Williamson, Mayer, Brown & Platt, Chicago, IL, for Petitioner-Appellant.

Andrea R. Tebbets, Richard Farber, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for Respondent-Appellee.

Peter H. Winslow, Schribner, Hall & Thompson, Washington, DC, for Alliance of American Insurers, Amicus Curiae.

Before WILSON and COX, Circuit Judges, and RYSKAMP, District Judge.

COX, Circuit Judge:

The tax court held United Parcel Service of America, Inc. (UPS) liable for additional taxes and penalties for the tax year 1984. UPS appeals, and we reverse and remand.

I. Background

UPS, whose main business is shipping packages, had a practice in the early 1980s of reimbursing customers for lost or damaged parcels up to $100 in declared value.1 Above that level, UPS would assume liability up to the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases