Legal Opinion
Alpha I, L.P. v. United States
United States Court of Federal Claims
Decided May 27, 2010No. Nos. 06-407 T, 06-408 T, 06-409 T, 06-410 T, 06-411 T, 06-810 T, 06-811 TPublishedCited by 13 opinions
1Opinion of the Court
OPINION AND ORDER1
HEWITT, Chief Judge.
Before the court are cross motions for summary judgment filed by the United States (United States, government or defendant) and Alpha I, L.P., by and through Robert Sands, a Notice Partner in Alpha I (Alpha or plaintiffs2) on the issue of whether, *284under § 6662 of the Internal Revenue Code (I.R.C.), plaintiffs are subject to either a 20% negligence penalty or a 20% substantial understatement penalty for any underpayment of tax resulting from plaintiffs’ § 465 concession. See I.R.C. § 6662.3
I. Background
A. Procedural Background
Alpha filed a complaint…
2Cases cited66 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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3Cited by13 opinions
- Tigers Eye Trading, LLC v. Comm'rUnited States Tax Court · 2012
- Yung v. Grant Thornton, LLPMissouri Court of Appeals · 2018
- Salem Financial, Inc. v. United StatesUnited States Court of Federal Claims · 2013
- Massachusetts Mutual Life Insurance v. United StatesUnited States Court of Federal Claims · 2012
- ALPHA I, L.P. v. United StatesUnited States Court of Federal Claims · 2010
8 more not listed; retrieve them via the Exa API.