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GENERAL ELEC. CO. v. C.I.R.

No. 99-4227.

245 F.3d 149 (2001)

GENERAL ELECTRIC COMPANY and Subsidiaries, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 2, 2001.

Attorney(s) appearing for the Case

Thomas J. Kavaler, Cahill Gordon & Reindel, New York, NY, (L. Howard Adams, Benjamin J. Cohen, George Wailand, Jay Geiger, Cahill Gordon & Reindel; Mark K. Beams, Patricia M. Lacey, General Electric Company, of counsel), for Petitioner-Appellant.

Donald B. Tobin, Tax Division, Department of Justice (Paula M. Junghans, Acting Assistant Attorney General, Tax Division, Department of Justice, David English Carmack, Tax Division, Department of Justice, of counsel), for Respondent-Appellee.

Before: KEARSE, JACOBS, and CABRANES, Circuit Judges.

JOSÉ A. CABRANES, Circuit Judge:

The question presented is the meaning of "export property" under the Domestic International Sales Corporation ("DISC") program established by the Revenue Act of 1971, Pub.L. No. 92-178, 85 Stat. 497 ("the Act" or "the Revenue Act"). In a Memorandum Opinion entered on July 13, 1995, the United States Tax Court (David Laro, Judge) held that petitioner-appellant General Electric Company and its Subsidiaries ("GE") was not...

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