Legal Opinion
Walter Prochorenko and Oksana Prochorenko v. United States
Court of Appeals for the Federal Circuit
Decided March 23, 2001No. 00-5045PublishedCited by 27 opinions
1Opinion of the Court
LOURIE, Circuit Judge.
Walter and Oksana Prochorenko appeal from the decision of the United States Court of Federal Claims granting summary judgment in favor of the government and denying the Prochorenkos’ motion for summary judgment on their claim for a refund of federal income taxes paid for the years 1982 through 1986. Prochorenko v. United States, 45 Fed. Cl. 494 (2000). Because we conclude that the Prochorenkos are not entitled to reduce their partnership tax liability based on the statutory right to a consistent settlement of “partnership items” under I.R.C. § 6224(c)(2), we affirm.
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2Cases cited9 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- American Airlines, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Lloyd A. Good, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Bankers Trust New York Corporation and Consolidated Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Perry S. McKay and Charles C. McKay v. United StatesCourt of Appeals for the Federal Circuit · 1999
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Samuel Gart v. Logitech, Inc.Court of Appeals for the Federal Circuit · 2001
- Ecolab, Inc. v. Envirochem, Inc.Court of Appeals for the Federal Circuit · 2001
- Keener v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Keener v. United StatesUnited States Court of Federal Claims · 2007
22 more not listed; retrieve them via the Exa API.