Legal Opinion
Holman v. Commissioner
Court of Appeals for the Eighth Circuit
Decided April 7, 2010No. 08-3774Published
1Opinion of the Court
601 F.3d 763 (2010)
Thomas H. HOLMAN, Jr.; Kim D.L. Holman, Donors, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 08-3774.
United States Court of Appeals, Eighth Circuit.
Submitted: September 22, 2009.
Filed: April 7, 2010.
John William Porter, argued, (Stephanie Loomis-Price, on the brief), Houston, TX, on the brief, for appellant.
Anthony T. Sheehan, argued, (Jonathan S. Cohen, on the brief), Washington, DC, for appellee.
Before MELLOY, BEAM, and GRUENDER, Circuit Judges.
MELLOY, Circuit Judge.
Thomas H. Holman, Jr. and Kim D.L. Holman (the "donors") created a limited partnership,…
Also in this document: Dissent.
2Cases cited27 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
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