Legal Opinion
A.I.M. Controls, L.L.C. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided February 24, 2012No. 11-60044PublishedCited by 11 opinions
1Opinion of the Court
EMILIO M. GARZA, Circuit Judge:
A.I.M. Controls, L.L.C., RESAM Holdings Trust, and Clifford William (together, the Petitioners) appeal the Tax Court’s order dismissing their action against the Commissioner of Internal Revenue (“Government”) for lack of jurisdiction. We AFFIRM.
I
Royce and Susan Mitchell formed A.I.M. Controls, L.L.C. (“A.I.M. Controls”) in 1998 as a limited liability partnership under Texas law. A.I.M. Controls comprised two partners, RESAM Holdings Trust (“RESAM”) and A.I.M. Group Trust (“A.I.M. Group”), which the Mitchells created to generate an inheritance for their children.…
2Cases cited10 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- Bowles v. RussellSupreme Court of the United States · 2007
- Henderson v. ShinsekiSupreme Court of the United States · 2011
- Reed Elsevier, Inc. v. MuchnickSupreme Court of the United States · 2010
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Guralnik v. Comm'rUnited States Tax Court · 2016
- Aim Controls, LLC v. CirCourt of Appeals for the Fifth Circuit · 2012
- Bedrosian v. Comm'rUnited States Tax Court · 2014
- Bedrosian v. Comm'rUnited States Tax Court · 2014
- Down South Marine, L.L.C. v. WilliamsCourt of Appeals for the Fifth Circuit · 2012
6 more not listed; retrieve them via the Exa API.