Legal Opinion
Curr-Spec Partners, L.P. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided August 11, 2009No. 08-60815PublishedCited by 26 opinions
1Opinion of the Court
WIENER, Circuit Judge:
Petitioner-Appellant Curr-Spec Partners, L.P. (“Curr-Spec”), asks us to interpret the interplay between the limita tion provisions of Internal Revenue Code (“IRC”) § 6229(a) and IRC § 6501(a). Specifically, we are asked to determine whether IRC § 6229(a) provides an independent limitations period for Respondenh-Appellee Commissioner of Internal Revenue’s (the “Commissioner’s”) issuance of a notice of Final Partnership Administrative Adjustment (“FPAA”). The Tax Court ruled in favor of the Commissioner, holding that IRC § 6229(a) does not provide a separate statute of…
2Cases cited21 opinions
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Barnhart v. Sigmon Coal Co.Supreme Court of the United States · 2002
- United States v. John Allan CrawleyCourt of Appeals for the Seventh Circuit · 1988
- U.S. Titan, Inc. v. Guangzhou Zhen Hua Shipping Co., Ltd.Court of Appeals for the Second Circuit · 2001
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
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3Cited by26 opinions
- Intermountain Insurance Service of Vail, Ltd. Liability Co. v. CommissionerUnited States Tax Court · 2010
- United States v. ClaytonCourt of Appeals for the Fifth Circuit · 2010
- Meruelo v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
- BLAK Invs. v. Comm'rUnited States Tax Court · 2009
- David B. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
21 more not listed; retrieve them via the Exa API.