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GARBER INDUSTRIES, INC. v. C.I.R.

No. 05-60142.

435 F.3d 555 (2006)

GARBER INDUSTRIES, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 9, 2006.

Attorney(s) appearing for the Case

George William Connelly, George A. Hrdlicka (argued), Chamberlain, Hrdlicka, White, Williams & Martin, Houston, TX, for Petitioner-Appellant.

Francesca Ugolini Tamami, Jonathan S. Cohen (argued), Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div. App. Section, Robert R. Di Trolio, U.S. Tax Court, B. John Williams, Jr., IRS, Washington, DC, for C.I.R.

Before DAVIS, SMITH and DENNIS, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

Petitioner Garber Industries Holding Co., Inc. appeals the order of the Tax Court limiting the company's deduction of net operating loss carryforwards and assessing a deficiency. Because we agree that the 1998 stock sale from Kenneth Garber to his brother Charles Garber resulted in an "ownership change" to Garber Industries under § 382 of the Internal Revenue Code, the deduction of the...

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