Legal Opinion

Stobie Creek Investments, LLC v. United States

United States Court of Federal Claims

Decided July 31, 2008No. Nos. 05-748T, 07-520TPublishedCited by 57 opinions

1Opinion of the Court

OPINION AND ORDER

MILLER, Judge.

In May 2000 members of the Welles family sold half of their stock in the family business, Therma-Tru Corporation (“Therma-Tru”) of Toledo, Ohio. That portion of the Therma-Tru stock was held by Stobie Creek Investments, LLC (“Stobie Creek”), a partnership controlled by members of the Welles family. These cases, before the court after trial, are complaints for readjustment of partnership items filed by plaintiffs Stobie Creek, JFW Enterprises, Inc., and JFW Investments, LLC (collectively, “plaintiffs”),1 pursuant to 26 U.S.C. (“I.R.C.”) § 6226(b) (2000),2 and…

2Cases cited70 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
  3. Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
  4. Gregory v. HelveringSupreme Court of the United States · 1935
  5. United States v. BoyleSupreme Court of the United States · 1985

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3Cited by57 opinions

  1. Khan v. BDO Seidman, LLPAppellate Court of Illinois · 2011
  2. Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
  3. Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United StatesCourt of Appeals for the Fifth Circuit · 2009
  4. New Phoenix Sunrise Corp. v. Comm'rUnited States Tax Court · 2009
  5. American Boat Co., LLC v. United StatesCourt of Appeals for the Seventh Circuit · 2009

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