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MATTER OF FEDERATED DEPT. STORES, INC.

No. C-1-93-175. Bankruptcy No. 1-90-130.

171 B.R. 603 (1994)

In the Matter of FEDERATED DEPARTMENT STORES, INC., et al., Debtors. UNITED STATES of America, Appellant, v. FEDERATED DEPARTMENT STORES, INC., et al., Appellees.

United States District Court, S.D. Ohio, Eastern Division.

July 28, 1994.

Attorney(s) appearing for the Case

Gerald C. Miller, U.S. Dept. of Justice, Tax Div., Washington, DC, Louis Hill, Cincinnati, OH, for appellant.

Jeffrey Alan Lipps, Jones, Day, Reavis & Pogue, Columbus, OH, John M. Newman, Jr., Jones Day Reavis & Pogue, Cleveland, OH, for appellees.

OPINION AND ORDER

GEORGE C. SMITH, District Judge.

The Internal Revenue Service ("IRS") appeals the bankruptcy court's decision allowing Federated Department Stores and Allied Stores Corporation currently to deduct break-up fees associated with a failed merger defense to a hostile takeover, pursuant to 26 U.S.C. § 162 and 26 U.S.C. § 165. This Court has jurisdiction under 28 U.S.C. § 158(a).

I.

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