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FLEETBOSTON FINANCIAL CORP. v. U.S.

No. 06-5032.

483 F.3d 1345 (2007)

FLEETBOSTON FINANCIAL CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

April 19, 2007.

Attorney(s) appearing for the Case

John S. Brown, Bingham McCutchen LLP, of Boston, MA, argued for plaintiff-appellant. With him on the brief were George P. Mair, Donald-Bruce Abrams, and Matthew D. Schnall.

Francesca U. Tamami, Attorney, Tax Division, Appellate Section, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Eileen J. O'Connor, Assistant Attorney General, and Bruce R. Ellisen, Attorney. Of counsel was Ellen Page Delsole, Attorney.

Before NEWMAN, LOURIE, and BRYSON, Circuit Judges.

Opinion for the court filed by BRYSON, Circuit Judge; NEWMAN, Circuit Judge, dissents.

BRYSON, Circuit Judge.

This case presents a difficult issue of corporate tax liability. FleetBoston Financial Corporation, through its predecessor BankBoston Corporation, overpaid its reported tax liability for tax years 1984 and 1985. Rather than seek refunds of the reported overpayments, FleetBoston elected to have the overpayment for each of those two years credited to...

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