Legal Opinion
Diversified Group Incorporated v. United States
United States Court of Federal Claims
Decided August 26, 2015No. 14-627Published
1Opinion of the Court
In the United States Court of Federal Claims No. 14-627T (Filed: August 26, 2015) ************************************* DIVERSIFIED GROUP, INC. et al., * * RCFC 12(b)(1); Subject Matter Jurisdiction; Plaintiffs, * Tax Shelter; Full Payment Rule; Penalty; * 26 U.S.C. § 6111; 26 U.S.C. § 6707; v. * Aggregate; Divisibility; Abatement; * Son-of-BOSS; Option Partnership THE UNITED STATES, * Strategy; Financial Derivatives Investment * Strategy Defendant. * ************************************* Jasper G. Taylor, III, Houston, TX, for plaintiffs. Sarah S. Marshall, United States Department of…
2Cases cited52 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- United States v. TestanSupreme Court of the United States · 1976
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