Dhl Corporation and Subsidaries v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Dhl Corporation and Subsidiaries, Dhl Corporation and Subsidiaries v. Commissioner of Internal Revenue, Dhl Corporation and Subsidiaries v. Commissioner of Internal Revenue

285 F.3d 1210 DHL CORPORATION AND SUBSIDARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Commissioner of Internal Revenue, Respondent-Appellee. v. DHL Corporation and Subsidiaries, Respondent-Appellee. DHL Corporation and Subsidiaries, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee. DHL Corporation and Subsidiaries, Respondent-Appellee, v. Commissioner of Internal Revenue, Petitioner-Appellant. No. 99-71580. No. 00-70008. No. 99-71592. No. 99-71675. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 9, 2001. Filed April 11, 2002. COPYRIGHT MATERIAL OMITTED Jerrold J. Ganzfried, Howrey & Simon, Washington, DC, and Edwin V. Woodsome, Jr., Howrey Simon Arnold & White, Los Angeles, CA, for petitioner-appellant DHL Corp. Jonathan S. Cohen, United States Department of Justice, Tax Division, Washington, DC, for respondent-appellee CIR. On Appeal from a Decision of the United States Tax Court. Before BEEZER, O'SCANNLAIN and W. FLETCHER, Circuit Judges. OPINION WILLIAM A. FLETCHER, Circuit Judge. 1 Petitioner DHL Corporation ("DHL") appeals the tax court's affirmance, in part, of the…