Free Answer - District Court of Federal Claims - federal

Case 1:07-cv-00739-ECH

Document 8

Filed 02/19/2008

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS ___________________________________ No. 07-739 T (Judge Emily C. Hewitt) INTERSPORT FASHIONS WEST, INC., Plaintiff v. THE UNITED STATES, Defendant ___________________________________ ANSWER ___________________________________

Defendant, the United States, through its attorneys, hereby answers the complaint filed by Intersport Fashions West, Inc. Defendant respectfully denies each and every allegation contained therein that is not admitted below. Defendant further responds as follows: 1-6. Admits the allegations in paragraphs 1 through 6. 7. Admits the allegation in the first sentence of paragraph 7 that plaintiff filed refund claims proposing the allocation of expenses from plaintiff's parent company, and states that it lacks knowledge or information with respect to the remaining allegations in paragraph 7. 8. Admits the allegation in the first sentence of paragraph 8 that the IRS disallowed plaintiff's refund claims; denies the remaining allegations in the first sentence of paragraph 8; and admits the allegation in the second sentence of paragraph 8. 9. Admits the allegation in paragraph 9.

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Case 1:07-cv-00739-ECH

Document 8

Filed 02/19/2008

Page 2 of 2

WHEREFORE, the complaint should be dismissed, with costs assessed against the plaintiff. Respectfully submitted,

s/Jennifer P. Wilson JENNIFER P. WILSON Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 307-6495 FAX (202) 514-9440 NATHAN J. HOCHMAN Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section STEVEN I. FRAHM Assistant Chief s/Steven I. Frahm Of Counsel February 19, 2008

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