Legal Opinion
Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United States
United States Court of Federal Claims
Decided October 29, 2013No. 10-244PublishedCited by 9 opinions
1Opinion of the Court
REVISED MEMORANDUM OPINION AND FINAL ORDER
BRADEN, Judge.
This ease concerns a petition filed in the United States Court of Federal Claims, pursuant to 28 U.S.C. § 1508, for a readjustment and refund of federal taxes paid, plus interest. The pending motion for summary judgment requests that the court determine that the refund, plus interest, is due, because a January 20, 2010 Internal Revenue Service (“IRS”) Notice of Final Partnership Administrative Adjustment (“FPAA”) was time-barred by 26 U.S.C. § 6229(c)(1). In the alternative, the pending motion argues that the FPAA is timebarred, because…
2Cases cited32 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Scott v. HarrisSupreme Court of the United States · 2007
- Warth v. SeldinSupreme Court of the United States · 1975
- Friends of the Earth, Inc. v. Laidlaw Environmental Services (TOC), Inc.Supreme Court of the United States · 2000
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3Cited by9 opinions
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2015
- John Finnegan v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2019
- Lawson Environmental Services, LLC v. United StatesUnited States Court of Federal Claims · 2016
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
- BASR Partnership Ex Rel. Pettinati v. United StatesUnited States Court of Federal Claims · 2017
4 more not listed; retrieve them via the Exa API.