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MANOR CARE, INC. v. U.S.

No. 2010-5038.

630 F.3d 1377 (2011)

MANOR CARE, INC. (formerly known as HCR Manor Care, Inc.), HCR Manor Care, Inc., and Manor Care of America, Inc., Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

January 21, 2011.

Attorney(s) appearing for the Case

Gregory C. Garre , Latham & Watkins LLP, of Washington, DC, argued for plaintiffs-appellants. With him on the brief were Gerald A. Kafka , Rita A. Cavanagh , Paul B. Hynes, Jr. and Derek D. Smith .

Richard Farber , Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, for defendant-appellee. With him on the brief were John A. Dicicco , Acting Assistant Attorney General, and Bethany B. Hauser , Attorney.

David W. Bunning , Greenberg Traurig LLP, of New York, New York, for Amicus Curiae. With him on the brief were Mark E. Solomons and Laura Metcoff Klaus , of Washington, DC.

Before RADER, Chief Judge, DYK and PROST, Circuit Judges.

DYK, Circuit Judge.

Manor Care, Inc., HCR Manor Care, Inc., and Manor Care of America, Inc. (collectively "Manor Care" or "taxpayers") are operators of nursing homes. They brought suit in the United States Court of Federal Claims ("Claims Court") under the Tucker Act, 28 U.S.C. § 1491(a)(1), claiming an income tax refund. Taxpayers allege that the Commissioner of the Internal Revenue Service ("IRS") improperly refused tax credits under the "work opportunity"...

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