Legal Opinion
Wilmington Partners, L.P. v. Comm'r
United States Tax Court
Decided May 28, 2010No. Docket No. 15098-06UnpublishedCited by 1 opinion
1Opinion of the Court
WILMINGTON PARTNERS, L.P., WILMINGTON MANAGEMENT CORP., TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Wilmington Partners, L.P. v. Comm'r
Docket No. 15098-06
United States Tax Court
2010 U.S. Tax Ct. LEXIS 56; 2012-2 U.S. Tax Cas. (CCH) P50,557;
May 28, 2010, Decided
Wilmington Partners L.P. v. Comm'r, T.C. Memo 2009-193, 2009 Tax Ct. Memo LEXIS 195 (T.C., 2009)
Diane L. Kroupa, Judge.
Diane L. Kroupa
ORDER AND DECISION
This case is a TEFRA partnership-level proceeding that involves Wilmington. Partners, L.P. (Wilmington).
Respondent issued Wilmington a notice of…
2Cases cited8 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- Bakersfield Energy Partners, LP v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Intermountain Insurance Service of Vail, Ltd. Liability Co. v. CommissionerUnited States Tax Court · 2010
- Salman Ranch Ltd. v. United StatesCourt of Appeals for the Federal Circuit · 2009
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wilmington Partners L.P. v. Comm'rUnited States Tax Court · 2010