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1 [1] (2011)
UNITED STATES, PETITIONER v. HOME CONCRETE & SUPPLY, LLC, et al.

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                No. 11-139

                  IN THE
 6upjreme Court of tMe     tniteb *tateo

         UNITED STATES OF AMERICA,
                              Petitioner,
                    V.
    HOME CONCRETE & SUPPLY, LLC, ET AL.,
                            Respondents.

  On Writ of Certiorari to the United States
  Court of Appeals for the Fourth Circuit

  BRIEF OF AMERICAN COLLEGE OF TAX
COUNSEL AS AMICUS CURIAE IN SUPPORT
            OF RESPONDENTS


RICHARD M. LIPTON
RUSSELL YOUNG
BAKER & MCKENZIE LLP
One Prudential Plaza
1300 East Randolph Dr.
Suite 3500
Chicago, IL 60601
(312) 861-7590


CLIFFORD M. SLOAN
Counsel of Record
PAMELA F. OLSON
JULIA M. KAZAKS
ARMANDO GOMEZ
DAVID W. FOSTER
MELISSA R. MIDDLETON
SKADDEN, ARPS, SLATE,
MEAGHER & FLOM LLP
1440 New York Ave., NW
Washington, DC 20005
(202) 371-7000
cliff. sloan@skadden.com


Attorneys for Amicus Curiae

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