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IN RE HARVARD INDUSTRIES, INC.

No. 07-3006.

568 F.3d 444 (2009)

In re: HARVARD INDUSTRIES, INC., et al., Debtor. Harvard Secured Creditors Liquidation Trust, Appellant v. Internal Revenue Service, Appellee.

United States Court of Appeals, Third Circuit.

Filed June 17, 2009.

Attorney(s) appearing for the Case

James N. Lawlor, Esq. (Argued), Wollmuth Maher & Deutsch LLP, Newark, NJ, for Appellant.

Kenneth L. Greene, Esq., Arthur T. Catterall, Esq., Rachel I. Wollitzer, Esq. (Argued), Tax Division, Department of Justice, Washington, D.C., for Appellee.

Before: McKEE, SMITH, and WEIS, Circuit Judges.

OPINION OF THE COURT

McKEE, Circuit Judge.

This tax dispute arose in the course of bankruptcy proceedings for Harvard Industries, Inc. and related entities (collectively "Harvard"). Its resolution requires us to determine the meaning of "specified liability losses" as that phrase is used in 26 U.S.C. § 172(f).1 In the bankruptcy court, Harvard attempted to collect a federal tax refund for the 1986 tax year based upon three...

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