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NATIONAL R.R. PASSENGER CORP. v. U.S.

No. CIV.A. 03-431(RMC).

338 F.Supp.2d 22 (2004)

NATIONAL RAILROAD PASSENGER CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, District of Columbia.

September 20, 2004.

Attorney(s) appearing for the Case

Dennis Merrill Moore, Amtrak Law Department, Jean Ann Pawlow, Miller & Chevalier, Chartered, Washington, DC, for Plaintiff.

David M. Katinsky, U.S. Department of Justice Tax Division, Washington, DC, for Defendant.

Stephen J. Rosen, Levine, Blaszak, Block & Boothby, LLP, David A. Clanton, Baker & Mckenzie, Washington, DC, for Movants.

MEMORANDUM OPINION

COLLYER, District Judge.

When a defined term in the Internal Revenue Code ("Code"), 26 U.S.C. § 1 et seq., fails to keep pace with technological advances and other changes in the commercial world, may the Internal Revenue Service ("IRS") nonetheless construe the Code to levy a tax arguably envisioned by Congress? This case concerns the proper interpretation and implementation...

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