IES INDUSTRIES, INC. v. U.S.

No. 00-1221, 00-1535.

253 F.3d 350 (2001)

IES INDUSTRIES, INC., and Subsidiaries, Plaintiff, Alliant Energy Corporation, Successor in Interest to IES Industries, Inc., and Subsidiaries, Appellant/Cross-Appellee, v. UNITED STATES of America, Appellee/Cross-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: June 14, 2001.


Attorney(s) appearing for the Case

Thomas C. Borders, argued, Chicago, IL (Matthew P. Larvick and Diane Kutzko, on the brief), for appellant/cross-appellee.

Richard Farber, argued, Washington, DC (Paul M. Junghans and Michelle B. O'Connor, on the brief), for appellee/cross-appellant.

Before RICHARD S. ARNOLD and BOWMAN, Circuit Judges, and KYLE, District Judge.


BOWMAN, Circuit Judge.

IES Industries, Inc.,2 appeals from the order of the District Court granting the United States summary judgment on IES's claim for tax refunds to which IES contends it is entitled as a result of securities trades that the court held to be sham transactions. The United States cross appeals, challenging the District Court's decision granting summary judgment to IES on its second claim for a tax refund, that IES is...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases