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Abbott Labs. v. US, No. 09-5014

By FindLaw Staff on July 29, 2009 | Last updated on March 21, 2019

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

Before LINN, DYK, and PROST, Circuit Judges.
Opinion by PROST, Circuit Judge.

For Plaintiff: Thomas V. Linguanti, Baker & McKenzie LLP, Chicago, Illinois.

For Defendant: Francesca U. Tamami, United States Department of Justice, Washington, DC.

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