The Falconwood Corp. v. United States

CLEVENGER, Circuit Judge.

Plaintiff-appellant The Falconwood Corporation (“Falconwood”) appeals the ruling of the United States Court of Federal Claims on cross-motions for summary judgment that an affiliated group of corporations to which Falconwood belonged did not survive the “downstream merger” of a common parent corporation into its subsid iary corporation, Falconwood’s predecessor, because there did not remain after the merger one or more chains of includible corporations connected through stock ownership with a common parent that was a member of the group prior to the date the former…