- 3 -
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
Branch
BFI Browning-Ferris LIL Laidlaw Investments Ltd.
Industries, Inc.
Chase Chase Lincoln First BankLTI Laidlaw Transportation,
Inc.
CP Canadian Pacific Ltd. LTL Laidlaw Transportation Ltd.
or Laidlaw, Inc.
FNBC First National Bank of LWSI Laidlaw Waste Systems, Inc.
Chicago
GGCL Grey Goose Corporation LWSL Laidlaw Waste Systems, Ltd.
Ltd.
Goose Grey Goose Holdings, Inc. Monroe Monroe Tree and Lawntender,
Inc.
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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