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GUARDIAN INDUSTRIES CORP. v. U.S.

No. 2006-5058.

477 F.3d 1368 (2007)

GUARDIAN INDUSTRIES CORP. and Subsidiaries, Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

February 23, 2007.

Attorney(s) appearing for the Case

A. Duane Webber, Baker & McKenzie LLP, of Washington, DC, argued for plaintiff-appellee. With him on the brief was George M. Clarke III.

Joan I. Oppenheimer, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant. With her on the brief were Eileen J. O'Connor, Assistant Attorney General; Richard T. Morrison, Deputy Assistant Attorney General; and Gilbert S. Rothenberg and Frank P. Cihlar, Attorneys.

Before LINN, DYK, and MOORE, Circuit Judges.

DYK, Circuit Judge.

The United States appeals from the judgment of the United States Court of Federal Claims granting the motion for summary judgment of appellee Guardian Industries Corp. and Subsidiaries ("Guardian") and ordering judgment in Guardian's favor in the amount of $2,729,268.00 for overpayment of taxes for the tax period ending December 31, 2001. Guardian Indus. Corp. v. United States, 65 Fed.Cl. 50 (2005). We affirm.

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