Legal Opinion
Pine Mountain Preserve, LLLP v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided October 22, 2020No. 19-11795PublishedCited by 4 opinions
1Opinion of the Court
USCA11 Case: 19-11795 Date Filed: 10/22/2020 Page: 1 of 25 [PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ No. 19-11795 ________________________ Agency No. 008956-13 PINE MOUTAIN PRESERVE, LLLP, f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner, Petitioner - Appellant - Cross Appellee, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee - Cross Appellant. ________________________ Petitions for Review of a Decision of the U.S. Tax Court ________________________ (October 22, 2020) USCA11 Case: 19-11795 Date…
2Cases cited4 opinions
- Limtiaco v. CamachoSupreme Court of the United States · 2007
- B. Belk, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2014
- Ocmulgee Fields, Inc. v. Comm. of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2010
- BC Ranch II, L.P. v. CommissionerCourt of Appeals for the Fifth Circuit · 2017
3Cited by4 opinions
- Oakbrook Land Holdings, LLC v. Comm'r of Internal Rev.Court of Appeals for the Sixth Circuit · 2022
- TOT Property Holdings, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- MST, LLC v. North American Land TrustDistrict Court, D. South Carolina · 2022
- Savannah Shoals, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2026