Legal Opinion

Corning Place Ohio, LLC v. CIR

Court of Appeals for the Sixth Circuit

Decided November 5, 2025No. 25-1093Published

1Opinion of the Court

RECOMMENDED FOR PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 25a0301p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT ┐ CORNING PLACE OHIO, LLC; CORNING PLACE OHIO │ INVESTMENT, LLC; TAX MATTERS PARTNER, │ Petitioners-Appellants, > No. 25-1093 │ │ v. │ │ COMMISSIONER OF INTERNAL REVENUE, │ Respondent-Appellee. │ ┘ On Appeal from the United States Tax Court. No. 12428-20—Albert G. Lauber, Judge. Argued: October 22, 2025 Decided and Filed: November 5, 2025 Before: SUTTON, Chief Judge; BATCHELDER and LARSEN, Circuit Judges. _________________ COUNSEL ARGUED: G. Karl…

2Cases cited16 opinions

  1. United States v. BoyleSupreme Court of the United States · 1985
  2. Olson v. United StatesSupreme Court of the United States · 1934
  3. Marx v. General Revenue Corp.Supreme Court of the United States · 2013
  4. United States v. WoodsSupreme Court of the United States · 2013
  5. United States v. L.E. Cooke Company, Inc.Court of Appeals for the Sixth Circuit · 1993

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