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RITE AID CORP. v. U.S.

No. 00-5098.

255 F.3d 1357 (2001)

RITE AID CORPORATION and Subsidiary Corporations, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

DECIDED: July 6, 2001.

Attorney(s) appearing for the Case

B. John Williams, Jr., Shearman & Sterling, of Washington, DC, argued for plaintiff-appellant. With him on the brief was Richard J. Gagnon, Jr.

Stuart J. Bassin, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief was Jonathan S. Cohen, Attorney.

Before MAYER, Chief Judge, FRIEDMAN, Senior Circuit Judge, and MICHEL, Circuit Judge.

MAYER, Chief Judge.

Rite Aid Corp. appeals the judgment of the Court of Federal Claims, Rite Aid Corp. v. United States, 46 Fed. Cl. 500 (2000), granting summary judgment for the government that Treasury Regulation (Treas. Reg.) § 1.1502-20 is not arbitrary, capricious or manifestly contrary to law. Because the regulation is not within the authority delegated by Congress under Internal Revenue Code (I.R.C.) § 1502, we reverse.

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