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LIMITED, INC. v. C.I.R.

No. 00-2245.

286 F.3d 324 (2002)

The LIMITED, INC., and consolidated subsidiaries, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 11, 2002.

Attorney(s) appearing for the Case

Joel V. Williamson (briefed), Roger J. Jones (argued and briefed), Russell R. Young (briefed), Mayer, Brown & Platt, Chicago, IL, James P. Fuller (briefed), Jennifer L. Fuller (briefed), Kenneth B. Clark (briefed), William F. Colgin (briefed), Fenwick & West, Palo Alto, CA, for Petitioner-Appellant.

Stuart L. Brown, Internal Revenue Service, Office of Chief Counsel, Washington, DC, Teresa E. McLaughlin (argued and briefed), Donald B. Tobin (briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Respondent-Appellee.

Stephen D. Gardner (briefed), Kronish, Lieb, Weiner & Hellman, New York, NY, for Amicus Curiae.

Before: JONES, DAUGHTREY, and COLE, Circuit Judges.

OPINION

COLE, Circuit Judge.

Petitioner-appellant, The Limited, Inc. ("Taxpayer"), is one of the largest specialty retailers in the United States. As the common parent of a group of affiliated corporations, Taxpayer filed a consolidated income tax return for the taxable year ending on January 30, 1993 (the "1993 Tax Year"). The Commissioner of Internal Revenue informed Taxpayer of several deficiencies in its federal income tax returns for two tax years,...

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