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RB-1 Investment Partners, Eric Reinhart, Tax Matters Partner v. Commissioner

United States Tax Court

Decided May 14, 2018No. 22674-04Unpublished

1Opinion of the Court

T.C. Memo. 2018-64

UNITED STATES TAX COURT RB-1 INVESTMENT PARTNERS, ERIC REINHART, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22674-04. Filed May 14, 2018. Kyle R. Coleman, for petitioner. Richard J. Hassebrock, Gary R. Shuler, Jr., Nancy B. Herbert, and Robin L. Herrell, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: The Reinhart brothers made a fortune when they sold their family concrete business in 2000, but the sale threatened a hefty tax liability. -2- [*2] The brothers chose to enter a Son-of-BOSS1 deal to…

2Cases cited14 opinions

  1. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  2. Petzoldt v. CommissionerUnited States Tax Court · 1989
  3. United States v. WoodsSupreme Court of the United States · 2013
  4. New Phoenix Sunrise Corp. v. Comm'rUnited States Tax Court · 2009
  5. American Boat Co., LLC v. United StatesCourt of Appeals for the Seventh Circuit · 2009

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