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, 2000Filed March 7, 2001 Jeffrey R. Meyer, Attorney for the Department of Justice Tax Division, Washington, D.C., for the appellant. Tracy J. Power, Power […]