BALTIMORE (AP) – A federal judge ruled in favor of Black & Decker on Thursday in the company’s attempt to collect more than $57 million in refunds from the Internal Revenue Service.

The IRS contended the toolmaker used a complex business deal as a tax avoidance vehicle. But Black & Decker Corp. maintained that the deal had economic substance and sued the IRS for a refund.

The Towson, Md.-based company argued the taxes were erroneously assessed and collected from 1995 through 2000.

U.S. District Judge William Quarles granted the company’s request for summary judgment.

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