Legal Opinion
Major Paint Company, Standard Brands Paint Company, Standard Brands Liquidating Creditor Trust, and Standard Brands Paint Co. v. United States
Court of Appeals for the Federal Circuit
Decided June 27, 2003No. 02-5153PublishedCited by 5 opinions
1Opinion of the Court
ARCHER, Senior Circuit Judge.
Major Paint Company, Standard Brands Paint Company, Standard Brands Liquidating Creditor Trust, and Standard Brands Paint Company (“Standard Brands” or “taxpayer”) appeal the Court of Federal Claims’ grant of summary judgment in favor of the government. Standard Brands Liquidating Creditor Trust v. United States, 53 Fed.Cl. 25 (2002). The Court of Federal Claims held that costs Standard Brands expended on the hiring of outside professionals during bankruptcy proceedings (“capitalized bankruptcy costs”) were not “specified liability losses” under § 172(f)(1)(B) of…
2Cases cited7 opinions
- Doyon, Limited v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Sealy Corp. v. CommissionerUnited States Tax Court · 1996
- Host Marriott Corp. v. United StatesDistrict Court, D. Maryland · 2000
- Intermet Corp. v. Comm'rUnited States Tax Court · 2001
- Host Marriott Corporation v. United States of America, Manufacturers Alliance/mapi Incorporated, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 2001
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3Cited by5 opinions
- Harvard Secured Creditors Liquidation Trust v. Internal Revenue Service (In Re Harvard Industries, Inc.)Court of Appeals for the Third Circuit · 2009
- In Re Harvard Industries, Inc.United States Bankruptcy Court, D. New Jersey · 2005
- Harvard Secured Creditors Liquidation Trust v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 2009
- In Re Harvard Industries, Inc.United States Bankruptcy Court, D. New Jersey · 2006
- In Re: Harvard IndCourt of Appeals for the Third Circuit · 2009