Tag: Treasury regulations

US vs. Dow, January 1993, US Court of Appeals

US vs. Dow, January 1993, US Court of Appeals

Dow Corning appealed an IRS ruling on the argument that the Treasury Regulations on which the IRS ruling was based were invalid. In this decision, the US Court of Appeals for the Federal Circuit upheld the US Claims Court’s summary judgement ruling in favor of the IRS. US-DowCorning_decision_02242993 ... Continue to full case