SEAVIEW TRADING v. COMM'R OF INTERNAL REVENUE

Attorney(s) appearing for the Case

Lisa S. Blatt (argued), Sarah M. Harris , J. Matthew Rice , Kimberly Broecker , and Harrison L. Marino , Williams & Connolly LLP, Washington, D.C.; David W. Foster and Armando Gomez , Skadden Arps Slate Meagher & Flom LLP, Washington, D.C.; for Petitioner-Appellant.

Francesca Ugolini (argued), Arthur T. Catterall , and Anthony T. Sheehan , Attorneys, Tax Division; David A. Hubbert , Acting Assistant Attorney General; United States Department of Justice; Washington, D.C.; William J. Wilkins , Chief Counsel; Internal Revenue Service; Washington, D.C.; for Respondent-Appellee.

Professor T. Keith Fogg and Janice Rovner Feldman , Tax Clinic at the Legal Services Center of Harvard Law School, Jamaica Plain, Massachusetts, for Amici Curiae the Center for Taxpayer Rights and the Federal Tax Clinic at the Legal Services Center of Harvard Law School.

Dissent by Judge Bumatay