BANK OF NEW YORK MELLON CORP. v. C.I.R.

Attorney(s) appearing for the Case

Seth P. Waxman ( Catherine M.A. Carroll , Weili J. Shaw , Jonathan A. Bressler , William J. Perlstein , Alan E. Schoenfeld , Roger M. Ritt , Richard W. Giuliani , on the brief), Wilmer Cutler Pickering Hale and Dorr LLP, Washington, DC, New York, NY, and Boston, MA, for Petitioner-Appellant-Cross-Appellee Bank of New York Mellon Corporation.

Judith A. Hagley , Tax Division, Department of Justice ( Gilbert S. Rothenberg , Richard Farber , Tax Division, Department of Justice, on the brief), for Tamara W. Ashford , Acting Assistant Attorney General, Washington, DC, for Respondent-Appellee-Cross-Appellant Commissioner of Internal Revenue.

David Boies ( Robin A. Henry , Edward J. Normand , on the brief), Boies, Schiller & Flexner LLP, Armonk, New York, and Thomas A. Cullinan , Jerome B. Libin , Daniel H. Schlueter , Sutherland Asbill & Brennan LLP, Atlanta, GA, and Washington, DC, for Plaintiff-Appellant American International Group, Inc.

Joseph N. Cordaro , Assistant United States Attorney ( James Nicholas Boeving , Benjamin H. Torrance , Assistant United States Attorneys, on the brief), for Preet Bharara , United States Attorney for the Southern District of New York, New York, NY, for Defendant-Appellee United States of America.

Scott P. Martin , Geoffrey C. Weien , Gibson, Dunn & Crutcher LLP, Washington, DC, and Kate Comerford Todd , Steven P. Lehotsky , U.S. Chamber Litigation Center, Inc., Washington, DC, for Amicus Curiae United States Chamber of Commerce.

Martin S. Kaufman , Larchmont, NY, for Amicus Curiae Atlantic Legal Foundation.

Before: CABRANES, RAGGI, and CHIN, Circuit Judges.