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HOME SAVINGS OF AMERICA v. U.S.

Nos. 04-5020, 04-5032.

399 F.3d 1341 (2005)

HOME SAVINGS OF AMERICA, FSB, and H.F. Ahmanson & Company, Plaintiffs-Cross Appellants, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

March 7, 2005.

Attorney(s) appearing for the Case

Michael Carvin, Jones Day, of Washington, DC, argued for plaintiffs-cross appellants. With on the brief was Debra L. Satinoff. Of counsel on the brief were Steven S. Rosenthal, Jeffery A. Tomasevich, and Douglas A. Tucker, Kaye Scholer LLP, of Washington, DC.

David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant. With him on the brief was Stuart E. Schiffer, Deputy Assistant Attorney General. Of counsel on the brief were Jeanne E. Davidson, Deputy Director, Lee M. Straus, Attorney, and John N. Kane, Jr., Attorney.

Before MICHEL, Chief Judge, NEWMAN and PROST, Circuit Judges.

PROST, Circuit Judge.

Home Savings of America, FSB ("Home") is a wholly-owned subsidiary of H.F. Ahmanson & Co. ("Ahmanson"). Home was engaged in the savings and loan business at the time of the transactions involved in this appeal. In these transactions, Home purchased a number of failing thrifts between 1981 and 1985. The parties and the United States Court of Federal Claims refer to these transactions as the Florida/Missouri transaction, the Illinois/Texas...

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