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IN RE MARINE ENERGY SYSTEMS CORP.

C/A No. 2:09-1367-MBS. Bankruptcy No. 97-1929-JW. Adversary No. 08-80017-JW.

430 B.R. 348 (2010)

In re MARINE ENERGY SYSTEMS CORPORATION, A South Carolina Corporation, Debtor. William J. Gilliam, Appellant, v. W. Ryan Hovis, Trustee, Internal Revenue Service, South Carolina Department of Revenue, and Gilliam Exempt Family Trust, Appellees.

United States District Court, D. South Carolina.

March 31, 2010.

Attorney(s) appearing for the Case

Christine A. Williams, Wyatt B. Durrette, Jr., Durrette Bradshaw, Richmond, VA, Morris Dawes Cooke, Jr., Barnwell Whaley Patterson and Helms, John B. Kern, Charleston, SC, John Douglas Barnett, US Attorneys Office, Milton G. Kimpson, SC Department of Revenue Office of General Counsel for Litigation, Columbia, SC, for Appellant.

OPINION AND ORDER

MARGARET B. SEYMOUR, District Judge.

Appellant William J. Gilliam, individually, filed for protection under Chapter 11 of the Bankruptcy Code on July 8, 1996. In November 1997 Appellant attempted to carry back certain net operating losses (NOLs) on an amended 1996 personal tax return in order to eliminate his 1993 tax liability. The amended tax return was disallowed by the Internal Revenue Service (IRS), as was a second amended return....

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