Legal Opinion
McCann v. United States
United States Court of Federal Claims
Decided May 24, 2012No. Nos. 06-216T, 06-615TPublishedCited by 8 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
This is the latest chapter in the longstanding tax saga involving American Agri-Corp, Inc. (“AMCOR”). In the 1980s, plaintiffs Lawrence R. and Cecil McCann, and James H. and Arbelia Epps, invested in various tax shelter partnerships sponsored by AMCOR. In Final Partnership Administrative Adjustments (“FPAAs”) of the returns of AMCOR’s partnerships, the Internal Revenue Service (“IRS”) disallowed certain deductions related to those partnerships, and the resultant underpayments of taxes were resolved in stipulated decisions entered by the United States Tax Court…
2Cases cited31 opinions
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- United States v. RuizSupreme Court of the United States · 2002
- Duffie v. United StatesCourt of Appeals for the Fifth Circuit · 2010
- McAbee Construction, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
26 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Duffy v. United StatesUnited States Court of Federal Claims · 2015
- Wolens v. United StatesUnited States Court of Federal Claims · 2016
- Beatty v. United StatesUnited States Court of Federal Claims · 2015
- Bedrosian v. Comm'rUnited States Tax Court · 2014
- Bedrosian v. Comm'rUnited States Tax Court · 2014
3 more not listed; retrieve them via the Exa API.