Legal Opinion
Boca Investerings Partnership v. United States
District Court, District of Columbia
Decided October 5, 2001No. Civ. A. 97-0602 (PLF)PublishedCited by 3 opinions
1Opinion of the Court
OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW
PAUL L. FRIEDMAN, District Judge.
TABLE OF CONTENTS
INTRODUCTION 302
[[Image here]]
[[Image here]]
4. Allocation of Installment Sale Gain under Section 704(b) .386
5. Conclusions of Law Regarding the Commissioner’s Alternative Determinations .387
III. CONCLUSION. .388
INTRODUCTION
Plaintiffs Boca Investerings Partnership (“Boca” or the “Partnership”) and its tax matters partner, American Home Products Corporation (“AHP” or the “Company”), brought this action under Section 6226(a) of the Internal Revenue Code of 1986, as amended, 26 U.S.C. § 6226(a)…
2Cases cited45 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
40 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Boca Investerings Partnership v. United StatesCourt of Appeals for the D.C. Circuit · 2003
- Sherwin-Williams Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2002
- Saba P'ship v. Comm'rUnited States Tax Court · 2003