436 F.3d 431 The BLACK & DECKER CORPORATION, Plaintiff-Appellee,v.UNITED STATES of America, Defendant-Appellant. No. 05-1015. United States Court of Appeals, Fourth Circuit. Argued October 25, 2005. Decided February 2, 2006. ARGUED: Richard Farber, United States Department of Justice, Tax Division, Washington, D.C., for Appellant. Herbert Odell, Miller & Chevalier, Chartered, Bala Cynwyd, Pennsylvania, for Appellee. […]