U.S. FREIGHTWAYS CORP. v. C.I.R.

No. 00-2668.

270 F.3d 1137 (2001)

U.S. FREIGHTWAYS CORP., f.k.a. TNT Freightways Corp., and Subsidiaries, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided November 6, 2001.


Attorney(s) appearing for the Case

Gerald A. Kafka (argued), McKee, Nelson, Ernst & Young, Washington, DC, for Petitioner-Appellant.

Ellen P. Delsole (argued), Dept. of Justice, Tax Div., App. Sec., Washington, DC, for Respondent-Appellee.

Lawrence S. Ebner, McKenna & Cuneo, Washington, DC, for Amici Curiae.

Before BAUER, MANION, and DIANE P. WOOD, Circuit Judges.


DIANE P. WOOD, Circuit Judge.

This is an appeal from the United States Tax Courts decision affirming the Commissioners determination that U.S. Freightways Corp. (Freightways) improperly deducted certain expenses during the 1993 tax year. Although we acknowledge that even after United States v. Mead Corp., 533 U.S. 218, 121 S.Ct. 2164, 150 L.Ed.2d 292 (2001), we owe some deference to...

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