GRAPEVINE IMPORTS, LTD. v. U.S.

Attorney(s) appearing for the Case

Howard R. Rubin , Katten Muchin Rosenman , of Washington, DC, argued for plaintiffs-appellees. With him on the brief was Robert T. Smith . Of counsel on the brief were M. Todd Welty and Laura L. Gavioli , Sonnenschein, Nath & Rosenthal, of Dallas, Texas; and Kenneth J. Pfaehler , of Washington, DC. Of counsel was William E. Copley , Sonnenschein, Nath & Rosenthal, of Washington, DC.

Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant. With him on the brief were John A. Dicicco , Acting Assistant Attorney General, and Michael J. Haungs and Joan I. Oppenheimer , Attorneys.

Roger J. Jones , Latham & Watkins LLP, of Chicago, Illinois, for amicus curiae Bausch & Lomb Incorporated. With him on the brief were Andrew R. Roberson ; and Kim M. Boylan , of Washington, DC.

Before LOURIE, BRYSON, and PROST, Circuit Judges.