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GOOD FORTUNE SHIPPING SA v. C.I.R.

No. 17-1160.

897 F.3d 256 (2018)

GOOD FORTUNE SHIPPING SA, Appellant v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided July 27, 2018.

Attorney(s) appearing for the Case

Stephen P. Flott , Arlington, VA, argued the cause for appellant. With him on the briefs were Joseph G. Siegmann and Brittany N. Oravec.

Richard Caldarone , Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the brief were David A. Hubbert , Deputy Assistant Attorney General, and Thomas J. Clark , Attorney.

Before: Garland, Chief Judge, and Griffith and Srinivasan, Circuit Judges.

In 2007, the foreign shipping corporation Good Fortune Shipping SA ("Good Fortune") attempted to exempt some of its U.S.-based income from taxation. But in order to qualify for the exemption, a certain percentage of Good Fortune's stock needed to be owned by residents of a country that provided a reciprocal tax exemption...

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