Legal Opinion
Big River Dev., L.P. v. Comm'r
United States Tax Court
Decided August 28, 2017No. Docket No. 16767-14Unpublished
1Opinion of the Court
BIG RIVER DEVELOPMENT, L.P., CORK FACTORY LP, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Big River Dev., L.P. v. Comm'r
Docket No. 16767-14
United States Tax Court
T.C. Memo 2017-166; 2017 Tax Ct. Memo LEXIS 166; 114 T.C.M. (CCH) 239;
August 28, 2017, Filed
An appropriate order will be issued granting petitioner's motion for partial summary judgment and denying respondent's cross-motion for partial summary judgment.
Jeffrey H. Paravano, Jeffry J. Erney, Kevin M. Johnson, Jay R. Nanavati, and Michelle M. Hervey, for petitioner.
Keith Lawrence Gorman and Philip S.…
2Cases cited9 opinions
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
- Elec. Arts, Inc. v. Comm'rUnited States Tax Court · 2002
- Addis v. Comm'rUnited States Tax Court · 2002
- Charles H. Addis Cindi Addis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2004
- Gundanna v. Comm'rUnited States Tax Court · 2011
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