FEDEX CORP. v. U.S.

No. 03-6514.

412 F.3d 617 (2005)

FEDEX CORPORATION; Federal Express Corporation, and Subsidiaries, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed February 16, 2005.


Attorney(s) appearing for the Case

ARGUED: Kenneth L. Greene, Department of Justice, Tax Division, Washington, DC, for Appellant. Kenneth W. Gideon, Skadden, Arps, Slate, Meagher & Flom, LLP, Washington, DC, for Appellees. ON BRIEF: Kenneth L. Greene, Randolph L. Hutter, Department of Justice, Tax Division, Washington, DC, for Appellant. Kenneth W. Gideon, Albert H. Turkus, Skadden, Arps, Slate, Meagher & Flom, LLP, Washington, DC, Colby S. Morgan, Jr., Joseph L. Schiffhouer, Kathleen L. Chambers, Federal Express Corporation, Memphis, TN, for Appellees.

Before NELSON and BATCHELDER, Circuit Judges; and COLLIER, District Judge.


BATCHELDER, Circuit Judge.

The United States appeals the district court's order granting judgment in favor of Plaintiffs-Appellees FedEx Corp. and subsidiaries ("FedEx") for overpayment of taxes in the amount of $66,474,287.10 plus interest thereon. FedEx, a common carrier, paid $70,000,000 in taxes and accrued interest pursuant to an Internal Revenue Service determination that it was required to capitalize, rather than currently deduct, expenses attributable to off...

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