Legal Opinion
Transpac Drilling Venture v. United States
Court of Appeals for the Federal Circuit
Decided February 8, 1994No. 93-5045PublishedCited by 5 opinions
1Opinion of the Court
NIES, Chief Judge.
In the Internal Revenue Code of 1986 (26 U.S.C. § 11 et seq.), section 6226(b)(3) permits the “tax matters partner” of a limited partnership to file a petition on behalf of the partnership to contest adjustments to partnership income made by the Internal Revenue Service. The appeal in this case, which comes to us from the United States Court of Federal Claims (Margolis, J.), concerns this provision of the code. 26 Cl.Ct. 1245. The trial court dismissed the subject petitions concerning tax years 1983 and 1984, on the ground that none of the parties filing for the…
2Cases cited8 opinions
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Chomp Assoc. v. CommissionerUnited States Tax Court · 1988
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Juice Farms, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Olson v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Transpac Drilling Venture v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Phang v. BlancheDistrict Court, District of Columbia · 2026
- Woodall v. Phoenix, City ofDistrict Court, D. Arizona · 2022