United States Federal Circuit

Capitalized bankruptcy costs incurred by plaintiff did not arise under a federal law, thus they do not qualify for the special ten-year net operating loss carryback provided in I.R.C. section 172(b)(1)(C).

Appellate Information

• Decided 06/30/2003
• Published 06/30/2003

Judges

• ARCHER, Senior Circuit Judge., Before MICHEL, Circuit Judge, ARCHER, Senior Circuit Judge, and LOURIE, Circuit Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Thomas F. Joyce,Bell, Boyd & Lloyd LLC, of Chicago, IL, argued for plaintiffs-appellants.   With him on the brief was David F. Heroy.


• For Appellees:
  
• Charles Bricken, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Eileen J. O'Connor, Assistant Attorney General, and Thomas J. Clark, Attorney.