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DWA HOLDINGS LLC v. U.S.

No. 2017-1358.

DWA HOLDINGS LLC, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Opinion Modified: May 30, 2018

Attorney(s) appearing for the Case

GREGORY G. GARRE , Latham & Watkins LLP, Washington, DC, argued for plaintiff-appellant. Also represented by DREW CURTIS ENSIGN , MIRIAM FISHER , BRIAN C. MCMANUS , BENJAMIN SNYDER .

JACOB EARL CHRISTENSEN , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by DAVID A. HUBBERT , GILBERT STEVEN ROTHENBERG , FRANCESCA UGOLINI .

Before PROST, Chief Judge, O'MALLEY and TARANTO, Circuit Judges.

This appeal concerns the scope of section 101(d) of the American Jobs Creation Act of 2004 ("AJCA"), Pub. L. No. 108-357, 118 Stat. 1418 (2004), a "transitional rule" that places a limit on "the amount includible in gross income" for "transactions during 2005 and 2006." DWA Holdings, LLC ("DWA") appeals from the U.S. Court...

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