Laidlaw Transportation, Inc. and Subsidiaries - Page 3

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          hold that the LIIBV advances to petitioners were equity, and that           
          petitioners may not deduct the $133,515,459 as interest.3                   
               We use the following abbreviations in this report:                     

          BBC      Barclays Bank of Canada LIIBV    Laidlaw International             
                                           Curacao  Investments B.V., Curacao         
          BFI      Browning-Ferris         LIL      Laidlaw Investments Ltd.          
                   Industries, Inc.                                                   
          Chase    Chase Lincoln First BankLTI      Laidlaw Transportation,           
          CP       Canadian Pacific Ltd.   LTL      Laidlaw Transportation Ltd.       
                                                    or Laidlaw, Inc.                  
          FNBC     First National Bank of  LWSI     Laidlaw Waste Systems, Inc.       
          GGCL     Grey Goose Corporation  LWSL     Laidlaw Waste Systems, Ltd.       
          Goose    Grey Goose Holdings, Inc. Monroe Monroe Tree and Lawntender,       
          GSX      GSX Corporation         RBC      Royal Bank of Canada              
          LAC      Laidlaw Acquisition Corp. TDB    Toronto Dominion Bank             
          LESCAL   Laidlaw Environmental   Transit  Travelways, Inc., Laidlaw         
                   Services (California),           Transit, Inc., or Laidlaw         
                   Inc.                             Transit (West), Inc.              
          LESI     Laidlaw Environmental   Transit  Laidlaw Transit Ltd.              
                   Services, Inc.          Ltd.                                       
          LHI      Laidlaw Holdings, Inc.  Tree     Laidlaw Tree Service, Inc.        
          LIBL     Laidlaw Investments     Waste    Laidlaw Waste Systems             
                   (Barbados) Ltd.         Quebec   Quebec Ltd.                       
          LII      Laidlaw Industries, Inc.WMI      Waste Management, Inc.            
          LIIBV    Laidlaw International                                              
                   Investments B.V.                                                   

               3 In light of our decision, we need not decide whether, as             
          respondent contends, some of the payments at issue here are not             
          deductible because of sec. 267.                                             

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