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IN RE U.S.

Misc. No. 992.

669 F.3d 1333 (2012)

In re UNITED STATES, Petitioner.

United States Court of Appeals, Federal Circuit.

January 20, 2012.

Attorney(s) appearing for the Case

Damon W. Taaffe , Trial Attorney, Tax Division, Appellate Section, United States Department of Justice, of Washington, DC, for petitioner. With him on the petition was Jonathan S. Cohen , Attorney.

Daniel J. Dunn , Hogan Lovells US LLP, of Denver, Colorado, for respondent Panasonic Communications Corporation of America. With him on the response was Ann K. Edgar . Of counsel was Jessica L. Ellsworth , of Washington, DC.

Before BRYSON, SCHALL and PROST, Circuit Judges.

ORDER

PER CURIAM.

After paying under protest an excise tax for importing products containing ozone depleting chemicals (ODCs), the Panasonic Communications Corporation of America (Panasonic) filed suit seeking a refund based on alleged flaws in a gas chromatography test performed by the government during a tax audit to check for ODCs. During discovery, the United States Court of Federal Claims compelled the government to turn over the audit tests and related...

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