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SCHULER INDUSTRIES, INC. v. U.S.

No. 96-5096.

109 F.3d 753 (1997)

SCHULER INDUSTRIES, INC., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 24, 1997.

Attorney(s) appearing for the Case

F. Gerald Burnett, Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, AL, argued, for plaintiff-appellant.

Frank P. Cihlar, Attorney, Tax Division, Department of Justice, Washington, D.C., argued, for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General and Kenneth L. Greene, Attorney.

Before LOURIE, CLEVENGER, and SCHALL, Circuit Judges.

CLEVENGER, Circuit Judge.

In this federal tax case, Schuler Industries, Inc. (Taxpayer) appeals from the judgment of the Court of Federal Claims upholding Treas. Reg. § 1.56(g)-1(d)(3)(iii)(E), which the Internal Revenue Service (IRS) applied to deny the Taxpayer's tax refund claim. We affirm.

I

Until 1989, the Taxpayer was wholly owned by its founder, Bill Schuler. On November 21, 1989, Bill Schuler sold all of his shares in the Taxpayer to...

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