Legal Opinion
Monetary II Limited Partnership, J. Thomas Hannan, Tax Matters Partner v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided February 2, 1995No. 93-70384PublishedCited by 29 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
We must decide whether a former partner can consent to extend the limitations period for the assessment of federal income tax attributable to the partnership’s activities.
I
Monetary II Limited Partnership (“Monetary” or “the partnership”) is a California limited partnership that invests in oil and gas properties. At its formation, the partnership had only two- general partners, Arthur Lach-man and Richard W. Naumann, each of whom had a 1.06 percent interest in the partnership. In March 1985, Laehman and Naumann resigned from the partnership and, from that time…
2Cases cited14 opinions
- Stewart v. AbendSupreme Court of the United States · 1990
- Jones-Hamilton Co., a California Corporation v. Beazer Materials & Services, Inc. Kop-Coat, Inc., a Pennsylvania Corporation Koppers Company, Inc.Court of Appeals for the Ninth Circuit · 1992
- Abend v. MCA, Inc.Court of Appeals for the Ninth Circuit · 1988
- Russell Redhouse, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
9 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Whitaker v. GarcettiCourt of Appeals for the Ninth Circuit · 2007
- Environmental Protection Information Center v. U.S. Forest ServiceCourt of Appeals for the Ninth Circuit · 2006
- Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Weber v. Department of Veterans AffairsCourt of Appeals for the Ninth Circuit · 2008
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
24 more not listed; retrieve them via the Exa API.