Whirlpool Int'l Holdings v. CIR

RECOMMENDED FOR PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 21a0280p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT ┐ WHIRLPOOL FINANCIAL CORPORATION; CONSOLIDATED │ SUBSIDIARIES, │ Petitioners-Appellants, > Nos. 20-1899/1900 │ │ v. │ │ COMMISSIONER OF INTERNAL REVENUE, │ Respondent-Appellee. │ ┘ On Appeal from the United States Tax Court; No. 13986-17—Albert G. Lauber, Judge. Argued: June 9, 2021 Decided and Filed: December 6, 2021 Before: NORRIS, KETHLEDGE, and NALBANDIAN, Circuit Judges. _________________ COUNSEL ARGUED: Gregory G. Garre, LATHAM & WATKINS LLP,…