Hyatt Hotels Corporation & Subsidiaries v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________________ No. 24-3239 HYATT HOTELS CORPORATION & SUBSIDIARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Appeal from the United States Tax Court. No. 13858-17 — Joseph W. Nega, Judge. ____________________ ARGUED SEPTEMBER 16, 2025 — DECIDED APRIL 22, 2026 ____________________ Before KIRSCH, JACKSON-AKIWUMI, and MALDONADO, Circuit Judges. KIRSCH, Circuit Judge. Hyatt Hotels operated a loyalty pro- gram that allowed members to earn points by spending money at…