Legal Opinion
Tigers Eye Trading, LLC, Sentinel Advisors, LLC, Tax Matters Partner v. Commissioner
United States Tax Court
Decided February 13, 2012No. Docket 14510-05Unknown
1Opinion of the Court
TIGERS EYE TRADING, LLC, SENTINEL ADVISORS, LLC, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 14510–05. Filed February 13, 2012. The stipulated decision in this Son of BOSS TEFRA part- nership-level case, entered by the Court Dec. 1, 2009, was agreed to by R and the tax matters partner (TMP) of Tigers Eye Trading, LLC (Tigers Eye), with concurrence of partici- pating partner (P), a partner other than TMP. The first deci- sion paragraph specifies that the partnership items of ordi- nary loss, other deductions, distributions of property, and cap-…
2Cases cited130 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Ruhrgas Ag v. Marathon Oil Co.Supreme Court of the United States · 1999
- United States v. Mead Corp.Supreme Court of the United States · 2001
- United States v. CottonSupreme Court of the United States · 2002
- Agostini v. FeltonSupreme Court of the United States · 1997
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