Legal Opinion

Commissioner of Internal Reven v. Brokertec Holdings Inc

Court of Appeals for the Third Circuit

Decided July 28, 2020No. 19-2603PublishedCited by 1 opinion

1Opinion of the Court

PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT No. 19-2603 COMMISSIONER OF INTERNAL REVENUE, Appellant v. BROKERTEC HOLDINGS, INC. F.K.A. ICAP US INVESTMENT PARTNERSHIP Appeal from the Decision of the United States Tax Court Docket No. 17-03573 Tax Court Judge: Honorable Julian I. Jacobs Argued April 23, 2020 Before: AMBRO, SHWARTZ, and BIBAS, Circuit Judges (Opinion filed: July 28, 2020) Michael J. Desmond Holly Porter Internal Revenue Service 1111 Constitution Avenue, N.W. Washington, DC 20224 Richard E. Zuckerman Principal Deputy Assistant Attorney General Travis A.…

2Cases cited13 opinions

  1. Bose Corp. v. Consumers Union of United States, Inc.Supreme Court of the United States · 1984
  2. Commissioner v. SchleierSupreme Court of the United States · 1995
  3. U. S. Bank N. A. v. Village at Lakeridge, LLCSupreme Court of the United States · 2018
  4. Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
  5. Edwards v. Cuba RailroadSupreme Court of the United States · 1925

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3Cited by1 opinion

  1. In re Black Diamond Energy of Delaware, Inc. v. Wyoming Oil and Gas Conservation CommissionDistrict Court, W.D. Pennsylvania · 2025

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