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.https://leagle.com/images/logo.png
Submitted: January 10, 2001.
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.
United States Court of Appeals, Eighth Circuit.
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...
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