Legal Opinion
Slovacek v. United States
United States Court of Federal Claims
Decided August 2, 1996No. 94-457TPublishedCited by 29 opinions
1Opinion of the Court
*251 Order
WEINSTEIN, Judge.
This is the lead case in Group A of the interrelated tax cases discussed in Tiensch v. United States, 33 Fed.Cl. 493, 494 (1995). Defendant has moved to dismiss the complaint in part or, in the alternative, for partial summary judgment. After briefing and oral argument, the motion is granted.
Background
On July 18, 1983, Nupath Development Three (Nupath III), a partnership, filed its tax return showing a loss for a short year ending December 31, 1982. DefApp. B130. The return was signed “Christian S. Nielsen, Designated Partner.” Id. Plaintiffs Edward and Frankie Slovacek…
2Cases cited14 opinions
- Fortec Constructors v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Hennessy v. BaconSupreme Court of the United States · 1890
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Alexander v. United StatesCourt of Appeals for the Fifth Circuit · 1995
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3Cited by29 opinions
- Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Keener v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Rjt Investments X Randall J. Thompson Tax Matters Partner v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2007
- Keener v. United StatesUnited States Court of Federal Claims · 2007
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