Legal Opinion
Twenty Mile Joint Venture, PND, Ltd. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 27, 1999No. 97-9003 to 97-9005PublishedCited by 22 opinions
1Opinion of the Court
HOLLOWAY, Circuit Judge.
These appeals from decisions of the Tax Court involve related parties and all arise from a single transaction. 1 Two of the appeals, Nos. 97-9004 and 9005, must be dismissed for lack of jurisdiction. However, as explained below, we affirm the decision of the Tax Court in No. 97-9003.
I
A
In 1983 a small group of real estate investors and developers joined with Empire Savings, Building and Loan Association (Empire) to acquire a large tract of property in Parker, Douglas County, Colorado for development. Empire, a federally regulated thrift institution, provided virtually…
2Cases cited18 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Torres v. Oakland Scavenger Co.Supreme Court of the United States · 1988
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Crane v. CommissionerSupreme Court of the United States · 1947
13 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Eric N. Umbach v. Commissioner of Internal Revenue, Joseph D. Specking v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 2004
- Sines v. WilnerCourt of Appeals for the Tenth Circuit · 2010
- Umbach v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Groetken v. Davis (In Re Davis)Bankruptcy Appellate Panel of the Tenth Circuit · 2000
- Rogers v. United StatesCourt of Appeals for the Tenth Circuit · 2002
17 more not listed; retrieve them via the Exa API.