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GEORGIA-PACIFIC CORP. v. UNITED STATES

No. 79-4039.

648 F.2d 653 (1981)

GEORGIA-PACIFIC CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Submitted March 19, 1981.

Decided June 18, 1981.

Attorney(s) appearing for the Case

Maurice O. Georges (argued), David C. Culpepper, Portland, Or., on brief, for plaintiff-appellant.

David E. Carmack, Washington, D. C., for defendant-appellee; John F. Murray, Acting Asst. Atty. Gen., Gilbert E. Andrews, Washington, D. C., on brief.

Before HUG and REINHARDT, Circuit Judges, and TAYLOR, District Judge.

HUG, Circuit Judge:

Georgia-Pacific Corp. appeals from the dismissal of its tax refund suit. Georgia-Pacific claimed that it was entitled under Int.Rev.Code § 631(b) to long-term capital gains treatment on the sale of standing timber. The district court held that under Treas.Reg. § 1.1502-13(c)(4), governing affiliated corporations filing consolidated tax returns, Georgia-Pacific was required to treat the gain as ordinary income. Georgia-Pacific contends...

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