Legal Opinion
American Boat Co., LLC v. United States
Court of Appeals for the Seventh Circuit
Decided October 1, 2009No. 09-1109PublishedCited by 44 opinions
1Opinion of the Court
KANNE, Circuit Judge.
This is a tax case involving another example of the now infamous Son of BOSS tax shelter. The Internal Revenue Service (IRS) determined that American Boat, LLC implemented an illegal tax shelter and misstated certain information on its tax documents, resulting in significant tax underpayment by its owners. On July 18, 2006, the IRS issued American Boat a Notice of Final Partnership Administrative Adjustment (FPAA). American Boat, through its tax matters partner American Milling, LP, sued the United States seeking judicial review of the FPAA. The district court agreed with…
2Cases cited27 opinions
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- United States v. BoyleSupreme Court of the United States · 1985
- Kligfeld Holdings v. Comm'rUnited States Tax Court · 2007
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3Cited by44 opinions
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