Legal Opinion
Gaughf Properties, L.P. v. Commissioner of Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided December 27, 2013No. 13-1026PublishedCited by 3 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge HENDERSON.
KAREN LECRAFT HENDERSON, Circuit Judge.
Gaughf Properties, L.P. and its partners, Balazs Ventures, LLC and Gaughf Enterprises, LLC, (collectively, Appellants) 1 appeal the tax court’s decision, holding that the period to assess taxes for tax year 1999 against Andrew Jackson Gaughf, Jr. (Jack Gaughf) and his wife, Nan Gaughf, remained open as of March 30, 2007, when the Internal Revenue Service (IRS) issued a Notice of Final Partnership Administrative Adjustment (FPAA) to Gaughf Properties, L.P. Gaughf Props., L.P. v. Comm’r, 139 T.C. 219…
2Cases cited9 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. WoodsSupreme Court of the United States · 2013
- Petaluma FX Partners, LLC v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2010
- 106 Ltd. v. Commissioner, IRSCourt of Appeals for the D.C. Circuit · 2012
- Atlantic Veneer Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1987
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3Cited by3 opinions
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