Legal Opinion
Third Dividend/Dardanos Associates v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 9, 1996No. 94-70866; Tax Ct. No. 3930-93PublishedCited by 8 opinions
1Opinion of the Court
D.W. NELSON, Circuit Judge:
The Commissioner appeals the tax court’s order dismissing for lack of jurisdiction a petition filed by indirect partners Richard Oliver and Douglas Watson (“petitioners”) challenging adjustments to the partnership return of Third Dividend/Dardanos Associates (“Third Dividend”), a California limited partnership. The Commissioner asserts that the tax court erred in concluding that the petitioners’ partnership items converted to nonpartnership items when Dividend Development Corporation (DDC), a “pass thru partner” under 26 U.S.C. § 6231(a)(9), filed a petition for…
2Cases cited8 opinions
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Daniel M. Kelley Nancey N. Kelley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- American Principals Leasing Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
- Chef's Choice Produce, Ltd. v. CommissionerUnited States Tax Court · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- PCMG Trading Ptnrs. XX, L.P. v. Comm'rUnited States Tax Court · 2008
- People Place Auto Hand Carwash, LLC v. Comm'rUnited States Tax Court · 2006
- Central Valley Ag v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- Dardanos Associates v. Commissioner Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
- PCMG Trading Partners XX, L.P. v. CommissionerUnited States Tax Court · 2008
3 more not listed; retrieve them via the Exa API.