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MELLON BANK, N.A. v. U.S.

No. 01-5015.

265 F.3d 1275 (2001)

MELLON BANK, N.A., Trustee 360874 Constance B. Mellon 1961 Trust, Tax Year 1989, Mellon Bank, N.A., Trustee 360874 Constance B. Mellon 1961 Trust, Tax Year 1990, Real Estate Trust, Mellon Bank, N.A., Trustee 361330 Constance B. Mellon 1961 Trust for Children, Tax Year 1990, Mellon Bank, N.A., Trustee 361331 Seward Prosser Mellon 1961 Trust for Children, Mellon Bank, N.A., Trustee 360875 Seward Prosser Mellon 1961 Trust, Mellon Bank, N.A., Trustee 360872 Richard P. Mellon 1961 Trust, Mellon Bank, N.A., Trustee 361328 Richard P. Mellon 1961 Trust for Children, Mellon Bank, N.A., Trustee 360873 Cassandra M. Milbury 1961 Trust, Mellon Bank, N.A., Trustee 361329 Cassandra M. Milbury 1961 Trust for Children, Mellon Bank, N.A., Trustee 360138 Constance B. Mellon 1941 Trust, Mellon Bank, N.A., Trustee 361448 Constance B. Mellon 1965 Trust, Mellon Bank, N.A., Trustee 361330 C.B.M.1961 Trust for Children, Mellon Bank, N.A., Trustee 360158 Seward Prosser Mellon 1942 Trust, Mellon Bank, N.A., Trustee 360118 Richard P. Mellon 1940 Trust, and Mellon Bank, N.A., Trustee 360874 Constance B. Mellon 1961 Trust, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 7, 2001.

Attorney(s) appearing for the Case

Joseph W. Klein, Reed Smith LLP, of Pittsburgh, PA, argued for plaintiffs-appellants. With him on the brief, were Mark Bookman, Carolyn D. Duronio, and Leo N. Hitt.

Gilbert S. Rothenberg, Attorney, Tax Division, Appellate Section, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief, was Anthony T. Sheehan, Attorney. Of counsel was Steven W. Parks, Attorney.

Mark R. Baran, American Bankers Association, of Washington, DC, for amicus curiae American Bankers Association.

Before MAYER, Chief Judge, LOURIE and RADER, Circuit Judges.

MAYER, Chief Judge.

Mellon Bank, N.A. and Real Estate Trust (collectively, "Mellon Bank") appeal the September 18, 2000, judgment of the Court of Federal Claims granting summary judgment to the United States. Mellon Bank, N.A. v. United States, No. 97-CV-151* (September 18, 2000) ("Mellon II"). Because the Court of Federal Claims properly construed I.R.C. § 67(e)(1), we affirm.

Background

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