TEXTRON, INC., PLAINTIFF, APPELLEE, v. UNITED STATES OF AMERICA, DEFENDANT, APPELLANT. No. 76-1446.United States Court of Appeals, First Circuit.Heard January 4, 1977. Decided June 23, 1977. Gary R. Allen, Atty., Tax. Div., Dept. of Justice, Washington, D.C., argued, with whom Scott P. Crampton, Asst. Atty. Gen., Myron C. Baum, Acting Asst. Atty. Gen., Lincoln C. […]