United States Sixth Circuit

The anti-carryback regulation, Treas. Reg. 1.1502-47(a)(2)(ii) is a valid exercise of the Secretary of the Treasury's power to promulgate consolidated tax return regulations.

Appellate Information

• Argued 06/08/2001
• Decided 08/13/2001
• Published 08/13/2001

Judges

• Before:  KENNEDY, SILER, and CLAY, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Gregory P. Parsons (briefed), W. Bradford Boone (argued and briefed), Stites & Harbison, Lexington, KY, for Plaintiff-Appellant.


• For Appellees:
  
• David E. Middleton, Asst. U.S. Attorney, Lexington, KY, Stuart M. Fischbein, Trial Attorney, Washington, DC, Steven W. Parks (argued and briefed), David I. Pincus, Charles Bricken, U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Defendant-Appellee.