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HOST MARRIOTT CORPORATION v. U.S.

No. 00-2488.

267 F.3d 363 (2001)

HOST MARRIOTT CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Manufacturers Alliance/Mapi Incorporated, Amicus Curiae.

United States Court of Appeals, Fourth Circuit.

Decided July 20, 2001.

Attorney(s) appearing for the Case

ARGUED: Edward T. Perelmuter, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant. John Benjamin Magee, MCKEE, NELSON, ERNST & YOUNG, L.L.P., Washington, D.C., for Appellee.

ON BRIEF: Claire Fallon, Acting Assistant Attorney General, Stephen M. Schenning, United States Attorney, Thomas J. Clark, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant. Dennis P. Bedell, Alan I. Horowitz, Shane T. Hamilton, MILLER & CHEVALIER, CHARTERED, Washington, D.C.; Richard A. Burton, Michael Slattery, HOST MARRIOTT CORPORATION, Bethesda, Maryland, for Appellee. Hartman E. Blanchard, Jr., Richard E. Zuckerman, Raymond M. Kethledge, HONIGMAN, MILLER, SCHWARTZ & COHN, L.L.P., McKee, Nelson, Ernst & Young, L.L.P., Washington, Detroit, Michigan, for Amicus Curiae.

Before: WIDENER, NIEMEYER, and LUTTIG, Circuit Judges.

Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Judge WIDENER and Judge LUTTIG joined.

OPINION

NIEMEYER, Circuit Judge.

This is an appeal from the district court's judgment holding that interest which accrued on a taxpayer's income tax deficiencies qualified as a "specified liability loss" under the 1991 version of 26 U.S.C. § 172(f)(1) and therefore could be carried back ten...

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