University of Pittsburgh v. United States

507 F.3d 165 (2007)

UNIVERSITY OF PITTSBURGH

v.

UNITED STATES of America, Appellant.

No. 06-1276.

United States Court of Appeals, Third Circuit.

Argued January 23, 2007.

Filed: November 2, 2007.

Ellen P. DelSole (Argued), Kenneth L. Green, Eileen J. O'Connor, United States Department of Justice, Tax Division, Washington, D.C., for Appellant.

Andrew K. Fletcher (Argued), Pepper Hamilton, Kathryn M. Kenyon, Pietragallo, Bosick & Gordon, Pittsburgh, PA, for Appellee.

Before: SCIRICA, Chief Judge, FUENTES, and CHAGARES, Circuit Judges.

OPINION

FUENTES, Circuit Judge.

The issue in this case is whether early…