Legal Opinion
Imprimis Investors LLC v. United States
United States Court of Federal Claims
Decided August 7, 2008No. 07-209TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
HORN, Judge.
FINDINGS OF FACT
Plaintiffs, Imprimis Investors LLC (“Imprimis”) and its tax matters partner, Wexford Special Situations 1997 Institutional, LP (‘Wexford”) filed suit against the United States seeking the readjustment of certain partnership items under Section 6226 of the Internal Revenue Code (“IRC”), 26 U.S.C. § 6226 (2000) (hereafter IRC § 6226). Insight Venture Associates II, LLC (“Insight”) filed a notice of election to participate and an amendment to the complaint, pursuant to IRC § 6226(c)(2) and Rule 4(b) of Appendix F (Procedures in Tax Partnership Cases) of the…
2Cases cited121 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
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3Cited by6 opinions
- Villacres v. Abm Industries Inc.California Court of Appeal · 2010
- Round Valley Indian Tribes v. United StatesUnited States Court of Federal Claims · 2011
- Two Shields v. United StatesUnited States Court of Federal Claims · 2015
- Uviado, LLC ex rel. Khan v. United States ex rel. Internal Revenue ServiceDistrict Court, S.D. Texas · 2010
- Villacres v. Abm Industries Inc.California Court of Appeal · 2010
1 more not listed; retrieve them via the Exa API.