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Legal Opinion

Rocky Branch Timberlands LLC v. United States of America

District Court, N.D. Georgia

Decided June 21, 2022No. 1:21-cv-02605Unknown

1Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION Rocky Branch Timberlands LLC, et al., Plaintiffs, Case No. 1:21-cv-2605-MLB v. United States of America, et al., Defendants. ________________________________/ OPINION & ORDER Plaintiffs Rocky Branch Timberlands LLC (“RBT”), Rocky Branch Investments LLC, and Bryan Kelley sued Defendants United States of America, Internal Revenue Service (“IRS”), and IRS Manager Lee Volkmann, seeking declaratory and injunctive relief to compel the government to refer the examination of RBT’s 2017 partnership return to the…

2Cases cited18 opinions

  1. United States v. TestanSupreme Court of the United States · 1976
  2. United States v. SherwoodSupreme Court of the United States · 1941
  3. United States v. MitchellSupreme Court of the United States · 1983
  4. Natalia Makarova v. United StatesCourt of Appeals for the Second Circuit · 2000
  5. DaimlerChrysler Corp. v. CunoSupreme Court of the United States · 2006

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