Jennifer M. Rubin , Attorney, Tax Division ( David Fein , United States Attorney for the District of Connecticut, Kathryn Keneally , Assistant Attorney General, Tax Division, Jonathan S. Cohen , Attorney, Tax Division), Department of Justice, Washington, DC, for Defendant-Appellee.
Before: POOLER, CARNEY, Circuit Judges, and KORMAN, District Judge.
United States Court of Appeals, Second Circuit.
POOLER, Circuit Judge:
Plaintiff-Appellant AmBase Corp. ("AmBase") brought a refund claim for tax year 1989 based on a carryback1 generated from a proposed amendment to its consolidated federal income tax return for the 1992 tax year. The proposed amendment seeks to increase the bad debt deduction claimed on the return by AmBase's affiliate, Carteret Savings Bank F.A. ("Carteret"). Carteret, a "thrift"2 which...
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