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CENCAST SERVICES, L.P. v. U.S.

Nos. 2012-5142, 2012-5145, 2012-5148, 2012-5143, 2012-5146, 2012-5149, 2012-5144, 2012-5147, 2012-5150, 2012-5151.

729 F.3d 1352 (2013)

CENCAST SERVICES, L.P., Cenex Services, L.P., Disc Acquisition Corp., Disc Management Services Group, Inc., Disc Talent Group, Inc., EP Management Services, L.P., EP Production Services, L.P., EP Talent Services, L.P., Pixpay Services, L.P., and Screenpay, Inc., Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 10, 2013.

Attorney(s) appearing for the Case

Kent A. Yalowitz , Arnold & Porter, LLP, of New York, NY, argued for plaintiffs-appellants. With him on the brief was Maxwell C. Preston.

Patrick J. Urda , Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Kathryn Keneally , Assistant Attorney General, Tamara W. Ashford , Deputy Assistant Attorney General, and Gilbert S. Rothenberg , Attorney.

Elizabeth Rosenfeld , Wohlner Kaplon Phillips Young & Cutler of Encino, California, for amicus curiae Studio Transportation Drivers, Union No. 399 of the International Brotherhood of Teamsters.

Dale W. Short , Short & Shepherd of Westlake, OH, for amicus curiae International Alliance of Theatrical Stage Employees, et al.

REX S. Heinke , Akin Gump Strauss Hauer & Feld LLP, of Los Angeles, CA, for amicus curiae Alliance of Motion Picture and Television Producers. With him on the brief was Jessica M. Weisel.

Before NEWMAN, DYK, and PROST, Circuit Judges.

DYK, Circuit Judge.

In these consolidated tax refund cases, Cencast Services, L.P. et al. are entities that, inter alia, remit payroll and employment taxes on behalf of motion picture and television production companies. For convenience we refer to these entities in the singular as "Cencast." Cencast appeals from a final judgment of the United States Court of Federal Claims ("Claims Court") rejecting its claims for tax refunds. We hold that the scope of Cencast's...

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