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TIDEWATER INC. v. U.S.

No. 08-30268.

565 F.3d 299 (2009)

TIDEWATER INC. and Subsidiaries; Tidewater Foreign Sales Corporation, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Tidewater Inc. and Subsidiaries, Plaintiffs-Appellees, v. United States of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 13, 2009.

Attorney(s) appearing for the Case

Edward Dirk Wegmann (argued), Genevieve M. Hartel, Alexander Peter Trostorff, Jones Walker, New Orleans, LA, for Plaintiffs-Appellees.

Francesca Ugolini Tamami (argued), Robert W. Metzler, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S.

Before JOLLY, DAVIS and DeMOSS, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

The United States of America appeals from the district court's grant of summary judgment in favor of Tidewater Inc. and its related entities. The issue in this tax case is whether Tidewater, which owns and operates a fleet of vessels serving the energy industry, is entitled to certain FSC tax benefits under the Internal Revenue Code. The resolution of this issue depends on whether the time charter of Tidewater's vessels to energy industry...

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