Legal Opinion
Lenz v. Associated Inns & Restaurants Co. of America
District Court, S.D. New York
Decided September 24, 1993No. 90 Civ. 3026 (KC)PublishedCited by 81 opinions
1Opinion of the Court
OPINION AND ORDER
CONBOY, District Judge:
This case involves a tax shelter that never stopped losing money. In the late 1970’s and early 1980’s, the United States experienced a rapid proliferation of real estate limited partnerships designed to shelter taxable income. These tax shelters constituted one stimulus for the Congressional overhaul of the federal tax laws in 1986, and reform significantly limited their appeal. The legal fallout from these shelters, however, continues to be felt at every level of the nation’s adjudicative fora. Accusations of fraud and mismanagement have proven rampant…
2Cases cited94 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United Mine Workers of America v. GibbsSupreme Court of the United States · 1966
- Strawbridge v. CurtissSupreme Court of the United States · 1806
- Holmberg v. ArmbrechtSupreme Court of the United States · 1946
- Carden v. Arkoma AssociatesSupreme Court of the United States · 1990
89 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- In Re Merrill Lynch & Co., Research Reports Securities LitigationDistrict Court, S.D. New York · 2003
- Goldin v. Primavera Familienstiftung, Tag Associates, Ltd. (In Re Granite Partners, L.P.)United States Bankruptcy Court, S.D. New York · 1996
- Sterlin v. Biomune SystemsCourt of Appeals for the Tenth Circuit · 1998
- Bivens Gardens Office Building, Inc. v. Barnett Banes of Florida, Inc.Court of Appeals for the Eleventh Circuit · 1998
- Dietrich v. BauerDistrict Court, S.D. New York · 1999
76 more not listed; retrieve them via the Exa API.