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PENNZOIL-QUAKER STATE CO. v. U.S.

No. 2006-5142.

511 F.3d 1365 (2008)

PENNZOIL-QUAKER STATE COMPANY and subsidiaries, (successor to Quaker State Corporation and subsidiaries), Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

January 8, 2008.

Attorney(s) appearing for the Case

Peter A. Lowy, of Houston, Texas, argued for plaintiff-appellee. Of counsel on the brief was J. Bradford Anwyll, Alston & Bird LLP, of Washington, DC.

Deborah K. Snyder, 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, and Richard Farber, Attorney.

William L Goldman, McDermott Will & Emery LLP, of Washington, DC, for amicus curiae.

Before MAYER, Circuit Judge, JACOBS, Chief Judge and PROST, Circuit Judge.

Opinion by the Court filed by Chief Judge, JACOBS. Opinion concurring-in-part filed by Circuit Judge PROST.

JACOBS, Chief Judge.

The government appeals from a judgment entered in the Court of Federal Claims on July 27, 2006, granting partial summary judgment to Pennzoil-Quaker State Company ("Quaker") in its suit seeking a refund under Section 1341 of the Internal Revenue Code, 26 U.S.C. § 1341. That section gives relief to a taxpayer when an item of...

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