Kyick Holdings, LLC v. Bessent

United States Court of Appeals For the First Circuit No. 25-1429 KYICK HOLDINGS, LLC, Transferee, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent, Appellee. APPEAL FROM THE UNITED STATES TAX COURT [Hon. Christian N. Weiler, U.S. Tax Court Judge] Before Gelpí, Lynch, and Howard, Circuit Judges. William F. Campbell, with whom John W. Geismar, Daniel L. Cummings, Lucy P. Weaver, and Norman, Hanson & DeTroy, LLC, were on brief, for appellant. Audrey Patten and The Legal Services Center of Harvard Law School on brief for the Center for Taxpayer Rights, amicus curiae…