Publication Date: 2015-09-17
Practice Area:
Industry:
Court: U.S. Court of Appeals, Second Circuit
Judge: Before: Cabranes, Raggi, and Chin, C.JJ.
Attorneys: For plaintiff: For Petitioner-Appellant-Cross-Appellee Bank of New York Mellon Corporation: Catherine M.A. Carroll, Weili J. Shaw, Jonathan A. Bressler, William J. Perlstein, Alan E. Schoenfeld, Roger M. Ritt, Richard W. Giuliani, on the brief, Seth P. Waxman, Wilmer Cutler Pickering Hale and Dorr LLP, Washington, DC, New York, New York, and Boston, Massachusetts.
for defendant: For Respondent-Appellee-Cross-Appellant Commissioner of Internal Revenue: Gilbert S. Rothenberg, Richard Farber, Tax Division, Department of Justice, on the brief, Judith A. Hagley, Tax Division, Department of Justice for Tamara W. Ashford, Acting Assistant Attorney General, Washington, DC. For Plaintiff-Appellant American International Group, Inc.: Robin A. Henry, Edward J. Normand, on the brief, David Boies, Boies, Schiller & Flexner LLP, Armonk, New York, and Thomas A. Cullinan, Jerome B. Libin, Daniel H. Schlueter, Sutherland Asbill & Brennan LLP, Atlanta, Georgia, and Washington, DC. For Defendant-Appellee United States of America.: James Nicholas Boeving, Benjamin H. Torrance, Assistant United States Attorneys, on the brief, Joseph N. Cordaro, Assistant United States Attorney for Preet Bharara, United States Attorney for the Southern District of New York, New York, New York. For Amicus Curiae United States Chamber of Commerce.: Scott P. Martin, Geoffrey C. Weien, Gibson, Dunn & Crutcher LLP, Washington, DC, and Kate Comerford Todd, Steven P. Lehotsky, U.S. Chamber Litigation Center, Inc., Washington, DC. For Amicus Curiae Atlantic Legal Foundation: Martin S. Kaufman, Larchmont, New York.
Case Number: 14-704-ag(L)
Cite as: The Bank of New York Mellon Corp. v. Comm'r of Int'l Revenue, 14-704-ag(L), NYLJ 1202737435779, at *1 (2d Cir., Decided September 9, 2015) 14-704-ag(L)p