Legal Opinion
L&c Springs Associates, Century Capital Corporation, and Tax Matters Partner v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 18, 1999No. 98-2970Published
1Opinion of the Court
188 F.3d 866 (7th Cir. 1999)
L&C SPRINGS ASSOCIATES, CENTURY CAPITAL CORPORATION, and TAX MATTERS PARTNER, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 98-2970
United States Court of Appeals, Seventh Circuit
Argued March 30, 1999
Decided August 18, 1999
Appeal from the United States Tax Court No. 11969-94--Stephen J. Swift, Judge.[Copyrighted Material Omitted]
Before RIPPLE, DIANE P. WOOD and EVANS, Circuit Judges.
RIPPLE, Circuit Judge.
1
The Internal Revenue Service determined adjustments to L&C Springs Associates' income tax returns; L&C Springs sought review…
2Cases cited11 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Diedrich v. CommissionerSupreme Court of the United States · 1982
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Cozzi v. CommissionerUnited States Tax Court · 1987
6 more not listed; retrieve them via the Exa API.