In a dispute involving a request for a tax refund, Court of Federal Claims' judgment is affirmed where the government's interpretation of the law is entitled to deference as its denial of plaintiff's refund claim on grounds that the assessment period under 26 U.S.C. sec. 6501 had expired was reasonable and not inconsistent with any prior interpretation that was entitled to deference.
Read Abbott Labs. v. US, No. 09-5014
Appellate Information
Appeal from the United States Court of Federal Claims
Decided July 29, 2009
Judges
Before LINN, DYK, and PROST, Circuit Judges.
Opinion by PROST, Circuit Judge.
Counsel
For Plaintiff: Thomas V. Linguanti, Baker & McKenzie LLP, Chicago, Illinois.
For Defendant: Francesca U. Tamami, United States Department of Justice, Washington, DC.