Legal Opinion
Alta V Limited Partnership, Transferee v. Commissioner
United States Tax Court
Decided January 13, 2020No. 26828-08, 26829-08, 26865-08, 26867-08Unpublished
1Opinion of the Court
T.C. Memo. 2020-8
UNITED STATES TAX COURT ALTA V LIMITED PARTNERSHIP, TRANSFEREE, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 26828-08, 26829-08, Filed January 13, 2020. 26865-08, 26867-08. Vincent J. Beres, Amy L. Barnes, Michael G. Goller, and Sara Stellpflug Rapkin, for petitioners. Steven N. Balahtsis, Gail Campbell, Lyle B. Press, and Robert E. Dallman, for respondent. 1 Cases of the following petitioners are consolidated herewith: Allsop Venture Partners III, Limited Partnership, docket No. 26829-08; Alta Subordinated Debt Partners III, L.P., docket…
2Cases cited26 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Commissioner v. SternSupreme Court of the United States · 1958
- In Re Image Worldwide, Ltd., Debtor. David P. Leibowitz, Chapter 7 Trustee v. Parkway Bank & Trust Co.Court of Appeals for the Seventh Circuit · 1998
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Richard E. Barber, Chapter 7 Trustee for Ostrom-Martin, Inc. v. Golden Seed Company, Inc.Court of Appeals for the Seventh Circuit · 1997
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