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DOW CHEMICAL CO. v. U.S.

No. 03-2360.

435 F.3d 594 (2006)

THE DOW CHEMICAL COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: January 23, 2006.

Attorney(s) appearing for the Case

ARGUED: Dennis M. Donohue, United States Department of Justice, Washington, D.C., for Appellant. John B. Magee, McKee Nelson LLP, Washington, D.C., for Appellee. ON BRIEF: Dennis M. Donohue, Richard Farber, Gilbert S. Rothenberg, Robert W. Metzler, James D. Hill, United States Department of Justice, Washington, D.C., for Appellant. John B. Magee, Gerald Goldman, Raj Madan, Richard C. Stark, Sheri A. Dillon, McKee Nelson LLP, Washington, D.C., for Appellee.

Before: RYAN, MOORE, and COOK, Circuit Judges.

MOORE, J., delivered the opinion of the court, in which COOK, J., joined.

RYAN, J. (pp. 605-612), delivered a separate dissenting opinion.

OPINION

MOORE, Circuit Judge.

In 1988 and 1991, Plaintiff-Appellee The Dow Chemical Company ("Dow") purchased corporate-owned life insurance ("COLI") policies on the lives of thousands of its employees. In the taxable years 1989 to 1991, Dow claimed deductions for interest incurred on loans used to pay...

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