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GIANT EAGLE, INC. v. C.I.R.

No. 14-3961.

822 F.3d 666 (2016)

GIANT EAGLE, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Opinion filed: May 6, 2016.

Attorney(s) appearing for the Case

Robert M. Barnes, Esquire , (Argued), Richard I. Halpern, Esquire , Marcus & Shapira, 301, Grant Street, One Oxford Centre, 35th Floor, Pittsburgh, PA 15219, Counsel for Appellant.

Julie C. Avetta, Esquire , (Argued), Jonathan S. Cohen, Esquire , Bethany B. Hauser, Esquire , Gilbert S. Rothenberg, Esquire , United States Department of Justice, Tax Division, 950, Pennsylvania Avenue, N.W., P.O. Box 502, Washington, DC 20044, Counsel for Appellee.

Robert M. Barnes, Esquire, (Argued) , Richard I. Halpern, Esquire , Marcus & Shapira, Pittsburgh, PA, Counsel for Appellant.

Julie C. Avetta, Esquire, (Argued) , Jonathan S. Cohen, Esquire , Bethany B. Hauser, Esquire , Gilbert S. Rothenberg, Esquire , United States Department of Justice, Tax Division, Washington, DC, Counsel for Appellee.

Before: FISHER, HARDIMAN and ROTH, Circuit Judges.

OPINION

Benjamin Franklin opined that "in this world nothing can be said to be certain, except death and taxes."1 But the advent of the "all events" test renders Franklin's pronouncement at best partially correct.

The Tax Code does not...

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