Court of Appeals for the Federal Circuit July 6, 2001, 00-5098 (Rite Aid Corporation and Subsidiary Corporations v. United States)

MAYER, Chief Judge.

Rite Aid Corp. appeals the judgment of the Court of Federal Claims,

Rite Aid Corp. v. United States,

46 Fed. Cl. 500 (2000), granting summary judgment for the government that Treasury Regulation (Treas. Reg.) § 1.1502-20 is not arbitrary, capricious or manifestly contrary to law.