Legal Opinion
Home Concrete & Supply, LLC v. United States
District Court, E.D. North Carolina
Decided November 21, 2008No. 7:06-cv-00181PublishedCited by 11 opinions
1Opinion of the Court
ORDER
LOUISE W. FLANAGAN, Chief Judge.
Plaintiffs/petitioners (“plaintiffs”) initiated this action by filing “Complaint and Petition for Readjustment of Partnerships Items Under 26 U.S.C. § 6226,” wherein they seek a determination that any tax assessment for the 1999 tax year is time barred and that no adjustment of their taxes is warranted for the 1999 tax year. Plaintiffs include Home Concrete & Supply, LLC, (“Home Concrete”), a Delaware limited liability company which is deemed a partnership, and its owners who are deemed partners, for federal income tax purposes. 1 Plaintiffs also include…
2Cases cited16 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
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Alaska Department of Environmental Conservation v. Environmental Protection AgencySupreme Court of the United States · 2004
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3Cited by11 opinions
- Salman Ranch Ltd. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Intermountain Insurance Service of Vail v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2011
- Home Concrete & Supply, LLC v. United StatesCourt of Appeals for the Fourth Circuit · 2011
- Burks v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- Beard v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
6 more not listed; retrieve them via the Exa API.