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ALTRIA GROUP, INC. v. U.S.

Docket No. 10-2404-cv.

658 F.3d 276 (2011)

ALTRIA GROUP, INCORPORATED, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: September 27, 2011.

Attorney(s) appearing for the Case

Kenneth S. Geller , Charles A. Rothfeld (on the brief), Craig W. Canetti (on the brief), Mayer Brown LLP, Washington, DC; David F. Abbott , Mayer Brown LLP, New York, NY; Joel V. Williamson , Andrew W. Steigleder , Mayer Brown LLP, Chicago, IL, for Appellant.

David J. Kennedy , Bertrand R. Madsen (on the brief), David S. Jones (on the brief), Assistant United States Attorneys, for Preet Bharara, United States Attorney, Southern District of New York, New York, NY, for Appellee.

Before: NEWMAN, LEVAL, and POOLER, Circuit Judges.

POOLER, Circuit Judge:

In this tax refund suit, Altria Group, Inc. claims $24,337,623 in depreciation, interest, and transaction cost deductions for the tax years 1996 and 1997. The claimed deductions result from Altria's participation in nine leveraged lease transactions with tax-indifferent entities. In each transaction, Altria leased a strategic asset from a tax-indifferent entity; immediately leased back the asset for a shorter sublease term; and provided the...

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