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INTERMET CORP. & SUBSIDIARIES v. C.I.R.

No. 99-1046.

209 F.3d 901 (2000)

INTERMET CORPORATION & SUBSIDIARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 20, 2000.

Rehearing Denied June 1, 2000.

Attorney(s) appearing for the Case

Eric R. Fox (argued and briefed), Ivins, Phillips & Barker, Washington, DC, for Petitioner-Appellant.

Richard Farber (briefed), Edward T. Perelmuter (argued and briefed), U.S. Department of Justice, Appellate Section, Tax Division, Washington, DC, for Respondent-Appellee.

Before: RYAN and SUHRHEINRICH, Circuit Judges; BELL, District Judge.

OPINION

RYAN, Circuit Judge.

This case requires us to decide whether an affiliated group of corporations filing a consolidated federal income tax return is entitled to a 10-year carryback for certain "specified liability" expenses incurred by a member corporation with positive separate taxable income. We conclude that the 10-year carryback is applicable under this scenario. Therefore, we will REVERSE the judgment of the United States Tax Court and REMAND...

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