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DRESSER INDUSTRIES, INC. v. U.S.

No. 99-11231.

238 F.3d 603 (2001)

Dresser Industries, Incorporated, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 10, 2001.

Attorney(s) appearing for the Case

Robert H. Albaral (argued), Melinda Ricketts Phelan, Baker & McKenzie, Dallas, TX, for Plaintiff-Appellant.

Steven W. Parks (argued), Richard Bradshaw Farber, U.S. Dept. Justice, Tax Div., Washington, DC, for Defendant-Appellee.

Before SMITH and DENNIS, Circuit Judges, and HARMON, District Judge.

MELINDA HARMON, District Judge:

This is an appeal from a suit for tax refund in which the district court ruled against the taxpayer. Plaintiff-Appellant Dresser Industries, Inc. argues that the district court erred when it held on summary judgment that: (a) Treasury Regulation 1.861-8(e) disallows "interest netting"; (b) interest liability exists on deficiencies later eliminated or reduced by foreign tax credit carrybacks; and (c) such interest accrues until the filing...

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