Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-Appellant

242 F.3d 844 (9th Cir. 2001)

FIOR D'ITALIA, INC., Plaintiff-counter-defendant-Appellee,

v.

UNITED STATES OF AMERICA, Defendant-counter claimant-Appellant.

No. 99-16021

UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT

Argued and Submitted March 15, 2000

Filed March 7, 2001

Jeffrey R. Meyer, Attorney for the Department of Justice Tax Division, Washington, D.C., for the appellant.

Tracy J. Power, Power & Power, Arlington, Virginia, for the appellee.

Peter G. Kilgore, for amicus curiae National Restaurant Association in support of Appellee.

Appeal from the United States District Court for the Northern…