Hotel chain entitled to $22 million in specified loss carrybacks.

JurisdictionUnited States
Date01 January 2001
AuthorWeinberger, Mark

A district court in Maryland has ruled that Host Marriott Corporation is entitled to specified liability loss carrybacks for workers' compensation payments and Federal income tax deficiency interest, resulting in a $22 million tax reduction. The district court granted summary judgment in the taxpayer's favor in Host Marriott Corp., 113 F Supp2d 790 (DC Md 2000).

The loss carryback issue has been a contentious one in recent years, with the Service consistently denying attempts by taxpayers to claim the...

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