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IES INDUSTRIES v. U.S.

No. 02-3106.

349 F.3d 574 (2003)

IES INDUSTRIES, INC., and Subsidiaries, Plaintiff, Alliant Energy Corporation, Successor in Interest to IES Industries, Inc. and Subsidiaries, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: November 14, 2003.

Attorney(s) appearing for the Case

Thomas C. Borders, argued, Chicago, IL (Matthew P. Larvick, Chicago, IL, and Diane Kutzko, Cedar Rapids, IA, on the brief), for appellant.

John A. Dudeck, Jr., argued, U.S. Dept. of Justice, Tax Div., Washington, DC (Richard Farber, U.S. Dept. of Justice, Tax Div., on the brief), for appellee.

Before BOWMAN, MURPHY, and BYE, Circuit Judges.

BOWMAN, Circuit Judge.

IES Industries, Inc., appeals from the judgment of the District Court1 awarding federal tax refunds to IES, but in an amount far less than IES seeks.2 We affirm.

I.

This tax refund case is before us for the second time. In the first appeal, IES challenged the District Court's decision that the Internal Revenue Service (IRS) had properly characterized a series of securities...

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