Legal Opinion
Andantech L.L.C. v. Commissioner
Court of Appeals for the D.C. Circuit
Decided June 17, 2003No. 02-1213 & 02-1215PublishedCited by 67 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge SENTELLE.
SENTELLE, Circuit Judge:
This case arises from a final decision of the Tax Court rejecting challenges brought by the petitioners to the Commissioner of Internal Revenue’s final administrative adjustments to the partnership tax returns filed by Andantech, L.L.C. for short taxable years ending December 10, 1993 and December 31, 1993, and for the taxable year ending December 31, 1994. The court first held that the 1993 years had been timely assessed by the Commissioner, then rejected the petitioners’ claim to $51 million in losses reported on…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- Asa Investerings Partnership,appellants v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 2000
- United States v. Popa, Ion CornelCourt of Appeals for the D.C. Circuit · 1999
4 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Kligfeld Holdings v. Comm'rUnited States Tax Court · 2007
- Petaluma FX Partners, LLC v. Comm'rUnited States Tax Court · 2008
- Petaluma FX Partners, LLC v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2010
- Ad Global Fund, Llc, by and Through North Hills Holding, Inc., a Partner Other Than the Tax Matters Partner v. United StatesCourt of Appeals for the Federal Circuit · 2007
- Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United StatesCourt of Appeals for the Fifth Circuit · 2011
62 more not listed; retrieve them via the Exa API.