THE FALCONWOOD CORP. v. U.S.

No. 04-5111.

422 F.3d 1339 (2005)

THE FALCONWOOD CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 2, 2005.


Attorney(s) appearing for the Case

Sanford J. Davis, Withers Bergman LLP, of New York, New York, argued for plaintiff-appellant. On the brief was Donald Schapiro, Chadbourne & Parke LLP, of New York, New York. Of counsel on the brief was Alan I. Raylesberg. Of counsel was William C.G. Swift, Jr., Withers Bergman LLP, of New York, New York.

Michael J. Haungs, Attorney, Tax Division, Appellate Section, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Eileen J. O'Connor, Assistant Attorney General, and Jonathan S. Cohen, Attorney.

Before CLEVENGER, BRYSON, and PROST, Circuit Judges.


CLEVENGER, Circuit Judge.

Plaintiff-appellant The Falconwood Corporation ("Falconwood") appeals the ruling of the United States Court of Federal Claims on cross-motions for summary judgment that an affiliated group of corporations to which Falconwood belonged did not survive the "downstream merger" of a common parent corporation into its subsidiary corporation, Falconwood's predecessor, because there did not remain after...

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