Legal Opinion

Ad Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner v. Commissioner

United States Tax Court

Decided April 16, 2014No. 9177-08, 9178-08Published

1Opinion of the Court

142 T.C. No. 13

UNITED STATES TAX COURT AD INVESTMENT 2000 FUND LLC, COMMUNITY MEDIA, INC., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent AD GLOBAL 2000 FUND LLC, WARSAW TELEVISION CABLE CORP., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9177-08, 9178-08. Filed April 16, 2014. In anticipation of Ps' affirmative defenses to accuracy-related penalties (e.g., reasonable cause and good faith), R moves (1) to compel production of letters expressing attorneys' opinions…

2Cases cited17 opinions

  1. Upjohn Co. v. United StatesSupreme Court of the United States · 1981
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. United States v. Paul A. BilzerianCourt of Appeals for the Second Circuit · 1991
  4. Leslie Ray Cox R.M. Cox Larry Driver Barry Nichols John Bullard Robert W. Kennedy, Jr. Lorenzo G. East Clarence M. Pope, Jr. C.R. Altes Jack E. Merrymon Terry P. West R.S. Arnold M.W. Milstead J.W. Wade Manning A.C. Snider Terry H. Melvin Thomas E. Hill Gary D. Swann Ronald E. Frazier Anthony J. Crapet Robert M. Green Heath L. McMeans III Billy Carter Joe A. Knight, George Boglin, Wardell Clark, Phillip L. Drummond, Don L. Flurry, Dennis R. Fulton, Dennis E. Jones, W.T. Mayberry, James R. Miller, Willie J. Nation, Oscar Lee Perry, Robert Poole, Brack Wells, Willie Young, Harry S. Turner v. Administrator United States Steel & Carnegie and United States Steel & Carnegie Pension Fund, United Steelworkers of America, Afl-Cio-Clc and Usx Corporation, A/K/A United States Steel Corporation, Leslie Ray Cox, R.M. Cox, Larry Driver, Barry Nichols, John Bullard, Robert W. Kennedy, Jr., Lorenzo G. East, Clarence M. Pope, C.R. Altes, Jack E. Merrymon, Terry P. West, R.S. Arnold, M.W. Milstead, J.W. Wade, A.C. Snider, Terry H. Melvin, Thomas E. Hill, Gary D. Swann, Ronald E. Frazier, Anthony J. Crapet, Robert M. Green, Heath L. McMeans Iii, Billy Carter, Joe A. Knight, George Boglin, Wardell Clark, Phillip L. Drummond, Don L. Flurry, Dennis R. Fulton, Dennis E. Jones, W.T. Mayberry, James R. Miller, Willie J. Nation, Oscar Lee Perry, Robert Poole, Brack Wells, Willie Young, Harry S. Turner v. Administrator United States Steel & Carnegie, United States Steel & Carnegie Pension Fund, Usx Corporation, A/K/A United States Steel CorporationCourt of Appeals for the Eleventh Circuit · 1994
  5. Hearn v. RhayDistrict Court, E.D. Washington · 1975

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