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ELLINGER v. U.S.

No. 05-16938.

470 F.3d 1325 (2006)

Emery ELLINGER, III, Burchie C. Ellinger, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

November 28, 2006.

Attorney(s) appearing for the Case

Robert H. Hishon, The Hishon Firm, LLC, Atlanta, GA, for Plaintiffs-Appellants.

Richard Farber, Annette M. Wietecha, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Before BIRCH, PRYOR and FAY, Circuit Judges.

BIRCH, Circuit Judge:

In this appeal, we must decide whether certain monetary transfers from one Internal Revenue Code Subchapter S corporation ("Scorporation") to two other S corporations constituted bona fide loans, and, if so, whether those loans were effectively discharged, thereby resulting in cancellation of indebtedness income to the borrower corporations and their shareholder, Emery Ellinger, III ("Ellinger").1 The district...

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