Legal Opinion
Salman Ranch Ltd. v. United States
Court of Appeals for the Federal Circuit
Decided July 30, 2009No. 2008-5053PublishedCited by 43 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge SCHALL.
Dissenting opinion filed by Circuit Judge NEWMAN.
SCHALL, Circuit Judge.
This is a tax case. On April 10, 2006, the Internal Revenue Service (“IRS”) issued a Final Partnership Administrative Adjustment (“FPAA”) adjusting the 1999 partnership tax return filed by Salman Ranch Ltd (the “Partnership”). On July 5, 2006, the Partnership and William J. Salman, the Partnership’s tax matters partner (together, “Appellants”), filed suit in the United States Court of Federal Claims, challenging the validity of the FPAA pursuant to 26 U.S.C. (“I.R.C.”) §…
2Cases cited19 opinions
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- Astoria Federal Savings & Loan Ass'n v. SoliminoSupreme Court of the United States · 1991
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Platt v. Union Pacific RailroadSupreme Court of the United States · 1879
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3Cited by43 opinions
- Intermountain Insurance Service of Vail, Ltd. Liability Co. v. CommissionerUnited States Tax Court · 2010
- Salman Ranch, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 2011
- Intermountain Insurance Service of Vail v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2011
- Home Concrete & Supply, LLC v. United StatesCourt of Appeals for the Fourth Circuit · 2011
- Burks v. United StatesCourt of Appeals for the Fifth Circuit · 2011
38 more not listed; retrieve them via the Exa API.