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Legal Opinion

NCA Argyle LP, Newport Capital Advisors, LLC, A Partner Other Than the Tax Matters Partner v. Commissioner

United States Tax Court

Decided May 13, 2020No. 3272-18, 6662-18, 6663-18, 6829-18Unpublished

1Opinion of the Court

T.C. Memo. 2020-56

UNITED STATES TAX COURT NCA ARGYLE LP, NEWPORT CAPITAL ADVISORS, LLC, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, ET AL.,1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3272-18, 6662-18, Filed May 13, 2020. 6663-18, 6829-18. Nathan J. Hochman and Andrew D. Allen, for petitioner. Hans Famularo, Sandy Hwang, and Blake J. Corry, for respondent. 1 The following cases are consolidated herewith: NCA Palladium LP, Newport Capital Advisors, LLC, A Partner Other Than the Tax Matters Partner, docket No. 6662-18; NCA Cherokee LP, Newport Capital Advisors,…

2Cases cited13 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. United States v. BurkeSupreme Court of the United States · 1992
  4. Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
  5. Robinson v. CommissionerUnited States Tax Court · 1994

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